{"text_format":"1","workbook":"xlsx","n_sheets":14,"sheets":["VERA Pension Factors","VERA LS Factors","PI Data","Contents","Guidance Notes","Member Details","Age","PI Finder","Benefit Certificate","Letter","Practitioners Member Details","Practitioners Letter","Practitioners PI Finder","Practitioners Ben Certificate"],"not_rendered":{"charts":0,"images":5,"macros":1,"external_links":1,"defined_names":14,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"VERA Pension Factors","index":0,"n_rows":59,"n_cols":28,"rows_kept":59,"cut":false,"hidden":true,"merged":[[7,0,7,12],[36,0,36,12],[7,15,7,27],[36,15,36,27]]}
[1995]
["TABLE ERF1","Updated 29/01/2019",null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE ERF1",null,"Prior to factor change"]
["NHS SUPERANNUATION SCHEME SCOTLAND: ACTUARIAL FACTORS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NHS SUPERANNUATION SCHEME SCOTLAND: ACTUARIAL FACTORS"]
["BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
["MEMBERS OF 1995 SECTION (RELATIVE TO PENSION AGE OF 60)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MEMBERS OF 1995 SECTION (RELATIVE TO PENSION AGE OF 60)"]
[]
["Age: complete months",0,1,2,3,4,5,6,7,8,9,10,11,null,null,"Age: complete months",0,1,2,3,4,5,6,7,8,9,10,11]
["PENSION FACTORS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PENSION FACTORS"]
[50,0.65400000000000003,0.65600000000000003,0.65800000000000003,0.66,0.66200000000000003,0.66400000000000003,0.66600000000000004,0.66800000000000004,0.67,0.67200000000000004,0.67400000000000004,0.67700000000000005,null,null,50,0.63300000000000001,0.63500000000000001,0.63700000000000001,0.64,0.64200000000000002,0.64400000000000002,0.64600000000000002,0.64800000000000002,0.65,0.65300000000000002,0.65500000000000003,0.65700000000000003]
[51,0.67900000000000005,0.68100000000000005,0.68300000000000005,0.68500000000000005,0.68700000000000006,0.68899999999999995,0.69199999999999995,0.69399999999999995,0.69599999999999995,0.69799999999999995,0.7,0.70199999999999996,null,null,51,0.65900000000000003,0.66100000000000003,0.66400000000000003,0.66600000000000004,0.66800000000000004,0.67100000000000004,0.67300000000000004,0.67500000000000004,0.67800000000000005,0.68,0.68200000000000005,0.68500000000000005]
[52,0.70499999999999996,0.70699999999999996,0.70899999999999996,0.71199999999999997,0.71399999999999997,0.71599999999999997,0.71899999999999997,0.72099999999999997,0.72299999999999998,0.72599999999999998,0.72799999999999998,0.73,null,null,52,0.68700000000000006,0.69,0.69199999999999995,0.69499999999999995,0.69699999999999995,0.7,0.70199999999999996,0.70499999999999996,0.70699999999999996,0.71,0.71199999999999997,0.71499999999999997]
[53,0.73299999999999998,0.73499999999999999,0.73799999999999999,0.74,0.74299999999999999,0.745,0.748,0.75,0.753,0.755,0.75800000000000001,0.76,null,null,53,0.71699999999999997,0.72,0.72299999999999998,0.72499999999999998,0.72799999999999998,0.73099999999999998,0.73299999999999998,0.73599999999999999,0.73899999999999999,0.74199999999999999,0.74399999999999999,0.747]
[54,0.76300000000000001,0.76600000000000001,0.76800000000000002,0.77100000000000002,0.77400000000000002,0.77700000000000002,0.77900000000000003,0.78200000000000003,0.78500000000000003,0.78800000000000003,0.79,0.79300000000000004,null,null,54,0.75,0.753,0.75600000000000001,0.75900000000000001,0.76200000000000001,0.76500000000000001,0.76800000000000002,0.77100000000000002,0.77400000000000002,0.77700000000000002,0.78,0.78300000000000003]
[55,0.79600000000000004,0.79900000000000004,0.80200000000000005,0.80500000000000005,0.80800000000000005,0.81100000000000005,0.81399999999999995,0.81699999999999995,0.82,0.82199999999999995,0.82499999999999996,0.82799999999999996,null,null,55,0.78600000000000003,0.78900000000000003,0.79200000000000004,0.79500000000000004,0.79800000000000004,0.80100000000000005,0.80500000000000005,0.80800000000000005,0.81100000000000005,0.81399999999999995,0.81699999999999995,0.82]
[56,0.83099999999999996,0.83499999999999996,0.83799999999999997,0.84099999999999997,0.84399999999999997,0.84699999999999998,0.85,0.85399999999999998,0.85699999999999998,0.86,0.86299999999999999,0.86599999999999999,null,null,56,0.82399999999999995,0.82699999999999996,0.83,0.83399999999999996,0.83699999999999997,0.84,0.84399999999999997,0.84699999999999998,0.85,0.85399999999999998,0.85699999999999998,0.86]
[57,0.86899999999999999,0.873,0.876,0.879,0.88300000000000001,0.88600000000000001,0.89,0.89300000000000002,0.89600000000000002,0.9,0.90300000000000002,0.90700000000000003,null,null,57,0.86399999999999999,0.86699999999999999,0.871,0.875,0.878,0.88200000000000001,0.88500000000000001,0.88900000000000001,0.89200000000000002,0.89600000000000002,0.9,0.90300000000000002]
[58,0.91,0.91400000000000003,0.91700000000000004,0.92100000000000004,0.92400000000000004,0.92800000000000005,0.93200000000000005,0.93500000000000005,0.93899999999999995,0.94299999999999995,0.94599999999999995,0.95,null,null,58,0.90700000000000003,0.91100000000000003,0.91500000000000004,0.91800000000000004,0.92200000000000004,0.92600000000000005,0.93,0.93400000000000005,0.93799999999999994,0.94099999999999995,0.94499999999999995,0.94899999999999995]
[59,0.95299999999999996,0.95699999999999996,0.96099999999999997,0.96499999999999997,0.96899999999999997,0.97299999999999998,0.97699999999999998,0.98099999999999998,0.98499999999999999,0.98899999999999999,0.99299999999999999,0.996,null,null,59,0.95299999999999996,0.95699999999999996,0.96099999999999997,0.96499999999999997,0.96899999999999997,0.97299999999999998,0.97699999999999998,0.98199999999999998,0.98599999999999999,0.99,0.99399999999999999,0.998]
[]
["Notes: ","(1) these factors are applicable to use to calculate the actuarial reduction on voluntary early retirement for 1995 section members’ main scheme benefits, 1995 section members’ NPA 60 Added Years’ benefits and 1995 section members’ NPA 60 Additional Pension benefits (contracts exercised from 1 April 2011 onwards) (subject to note 5) "]
[null,"(2) benefits to be awarded are obtained by multiplying the accrued benefits (see note 3 below for Added Years’ benefits) by the relevant factor"]
[null,"(3) amount of Added Years’ benefit must first be multiplied by an appropriate proportion. This is calculated as 'period for which contributions were paid divided by period for which contributions should have been paid' "]
[null,"(4) reduced benefits to be calculated before any lump sum commutation option is exercised"]
[null,"(5) factors NOT to be used for former members with preserved benefits retiring early below age 55 – see Table ERF3"]
[]
[]
[]
[]
[]
[2008]
["TABLE ERF2","Updated 29/01/2019",null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE ERF2",null,"Prior to factor change"]
["NHS SUPERANNUATION SCHEME SCOTLAND: ACTUARIAL FACTORS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NHS SUPERANNUATION SCHEME SCOTLAND: ACTUARIAL FACTORS"]
["BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
["MEMBERS OF 1995 or 2008 SECTION (RELATIVE TO PENSION AGE OF 65)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MEMBERS OF 1995 or 2008 SECTION (RELATIVE TO PENSION AGE OF 65)"]
[]
["Age: complete months",0,1,2,3,4,5,6,7,8,9,10,11,null,null,"Age: complete months",0,1,2,3,4,5,6,7,8,9,10,11]
["PENSION FACTORS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"PENSION FACTORS"]
["Complete Years",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete Years"]
[50,0.51,0.51100000000000001,0.51300000000000001,0.51500000000000001,0.51600000000000001,0.51800000000000002,0.51900000000000002,0.52100000000000002,0.52200000000000002,0.52400000000000002,0.52500000000000002,0.52700000000000002,null,null,50,0.48499999999999999,0.48599999999999999,0.48799999999999999,0.49,0.49099999999999999,0.49299999999999999,0.495,0.496,0.498,0.5,0.501,0.503]
[51,0.52800000000000002,0.53,0.53200000000000003,0.53300000000000003,0.53500000000000003,0.53700000000000003,0.53800000000000003,0.54,0.54200000000000004,0.54300000000000004,0.54500000000000004,0.54700000000000004,null,null,51,0.505,0.50600000000000001,0.50800000000000001,0.51,0.51200000000000001,0.51400000000000001,0.51500000000000001,0.51700000000000002,0.51900000000000002,0.52100000000000002,0.52200000000000002,0.52400000000000002]
[52,0.54800000000000004,0.55000000000000004,0.55200000000000005,0.55400000000000005,0.55600000000000005,0.55700000000000005,0.55900000000000005,0.56100000000000005,0.56299999999999994,0.56399999999999995,0.56599999999999995,0.56799999999999995,null,null,52,0.52600000000000002,0.52800000000000002,0.53,0.53200000000000003,0.53400000000000003,0.53600000000000003,0.53800000000000003,0.53900000000000003,0.54100000000000004,0.54300000000000004,0.54500000000000004,0.54700000000000004]
[53,0.56999999999999995,0.57199999999999995,0.57399999999999995,0.57599999999999996,0.57799999999999996,0.57999999999999996,0.58099999999999996,0.58299999999999996,0.58499999999999996,0.58699999999999997,0.58899999999999997,0.59099999999999997,null,null,53,0.54900000000000004,0.55100000000000005,0.55300000000000005,0.55500000000000005,0.55700000000000005,0.55900000000000005,0.56200000000000006,0.56399999999999995,0.56599999999999995,0.56799999999999995,0.56999999999999995,0.57199999999999995]
[54,0.59299999999999997,0.59499999999999997,0.59699999999999998,0.59899999999999998,0.60099999999999998,0.60399999999999998,0.60599999999999998,0.60799999999999998,0.61,0.61199999999999999,0.61399999999999999,0.61599999999999999,null,null,54,0.57399999999999995,0.57599999999999996,0.57899999999999996,0.58099999999999996,0.58299999999999996,0.58499999999999996,0.58799999999999997,0.59,0.59199999999999997,0.59499999999999997,0.59699999999999998,0.59899999999999998]
[55,0.61799999999999999,0.62,0.623,0.625,0.627,0.63,0.63200000000000001,0.63400000000000001,0.63600000000000001,0.63900000000000001,0.64100000000000001,0.64300000000000002,null,null,55,0.60099999999999998,0.60399999999999998,0.60599999999999998,0.60899999999999999,0.61099999999999999,0.61399999999999999,0.61599999999999999,0.61799999999999999,0.621,0.623,0.626,0.628]
[56,0.64600000000000002,0.64800000000000002,0.65,0.65300000000000002,0.65500000000000003,0.65800000000000003,0.66,0.66300000000000003,0.66500000000000004,0.66800000000000004,0.67,0.67200000000000004,null,null,56,0.63,0.63300000000000001,0.63600000000000001,0.63800000000000001,0.64100000000000001,0.64300000000000002,0.64600000000000002,0.64800000000000002,0.65100000000000002,0.65400000000000003,0.65600000000000003,0.65900000000000003]
[57,0.67500000000000004,0.67700000000000005,0.68,0.68300000000000005,0.68500000000000005,0.68799999999999994,0.69,0.69299999999999995,0.69599999999999995,0.69799999999999995,0.70099999999999996,0.70299999999999996,null,null,57,0.66100000000000003,0.66400000000000003,0.66700000000000004,0.67,0.67200000000000004,0.67500000000000004,0.67800000000000005,0.68100000000000005,0.68300000000000005,0.68600000000000005,0.68899999999999995,0.69199999999999995]
[58,0.70599999999999996,0.70899999999999996,0.71199999999999997,0.71399999999999997,0.71699999999999997,0.72,0.72299999999999998,0.72599999999999998,0.72799999999999998,0.73099999999999998,0.73399999999999999,0.73699999999999999,null,null,58,0.69399999999999995,0.69699999999999995,0.7,0.70299999999999996,0.70599999999999996,0.70899999999999996,0.71199999999999997,0.71499999999999997,0.71799999999999997,0.72099999999999997,0.72399999999999998,0.72699999999999998]
[59,0.74,0.74299999999999999,0.746,0.749,0.752,0.755,0.75800000000000001,0.76100000000000001,0.76400000000000001,0.76600000000000001,0.76900000000000002,0.77200000000000002,null,null,59,0.73,0.73299999999999998,0.73599999999999999,0.73899999999999999,0.74199999999999999,0.745,0.748,0.752,0.755,0.75800000000000001,0.76100000000000001,0.76400000000000001]
[60,0.77500000000000002,0.77900000000000003,0.78200000000000003,0.78500000000000003,0.78800000000000003,0.79200000000000004,0.79500000000000004,0.79800000000000004,0.80100000000000005,0.80400000000000005,0.80800000000000005,0.81100000000000005,null,null,60,0.76700000000000002,0.77100000000000002,0.77400000000000002,0.77700000000000002,0.78100000000000003,0.78400000000000003,0.78700000000000003,0.79100000000000004,0.79400000000000004,0.79700000000000004,0.80100000000000005,0.80400000000000005]
[61,0.81399999999999995,0.81799999999999995,0.82099999999999995,0.82499999999999996,0.82799999999999996,0.83099999999999996,0.83499999999999996,0.83799999999999997,0.84199999999999997,0.84499999999999997,0.84899999999999998,0.85199999999999998,null,null,61,0.80800000000000005,0.81100000000000005,0.81499999999999995,0.81899999999999995,0.82199999999999995,0.82599999999999996,0.82899999999999996,0.83299999999999996,0.83699999999999997,0.84,0.84399999999999997,0.84699999999999998]
[62,0.85599999999999998,0.86,0.86299999999999999,0.86699999999999999,0.871,0.875,0.878,0.88200000000000001,0.88600000000000001,0.89,0.89300000000000002,0.89700000000000002,null,null,62,0.85099999999999998,0.85499999999999998,0.85899999999999999,0.86299999999999999,0.86699999999999999,0.87,0.874,0.878,0.88200000000000001,0.88600000000000001,0.89,0.89400000000000002]
[63,0.90100000000000002,0.90500000000000003,0.90900000000000003,0.91300000000000003,0.91700000000000004,0.92100000000000004,0.92600000000000005,0.93,0.93400000000000005,0.93799999999999994,0.94199999999999995,0.94599999999999995,null,null,63,0.89800000000000002,0.90200000000000002,0.90600000000000003,0.91,0.91400000000000003,0.91900000000000004,0.92300000000000004,0.92700000000000005,0.93100000000000005,0.93500000000000005,0.94,0.94399999999999995]
[64,0.95,0.95399999999999996,0.95799999999999996,0.96299999999999997,0.96699999999999997,0.97099999999999997,0.97499999999999998,0.97899999999999998,0.98299999999999998,0.98799999999999999,0.99199999999999999,0.996,null,null,64,0.94799999999999995,0.95299999999999996,0.95699999999999996,0.96199999999999997,0.96599999999999997,0.97099999999999997,0.97499999999999998,0.98,0.98399999999999999,0.98899999999999999,0.99299999999999999,0.998]
[]
["Notes: ","(1) these factors are applicable to use for 2008 section members’ main scheme benefits, 1995 section members’ NPA 65 Added Years’ pension or 1995 or 2008 section members’ NPA 65 Additional Pension (contracts taken from 1 April 2011 onwards).  See also paragraph 1.6 of the guidance."]
[null,"(2) benefits to be awarded are obtained by multiplying the accrued benefits (for Added Years’ pension see note 3) by the relevant factor"]
[null,"(3) amount of Added Years’ benefit must first be multiplied by an appropriate proportion. This is calculated as 'period for which contributions were paid divided by period for which contributions should have been paid' "]
[null,"(4) reduced benefits to be calculated before any lump sum commutation option is exercised"]
[null,"(5) shaded figures to be used for 1995 section members only"]

{"sheet":"VERA LS Factors","index":1,"n_rows":24,"n_cols":28,"rows_kept":24,"cut":false,"hidden":true,"merged":[[7,0,7,12],[7,15,7,27]]}
[]
["TABLE ERF7","Updated 29/01/2019",null,null,null,null,null,null,null,null,null,null,null,null,null,"TABLE ERF7",null,"Prior to factor change"]
["NHS SUPERANNUATION SCHEME SCOTLAND: ACTUARIAL FACTORS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"NHS SUPERANNUATION SCHEME SCOTLAND: ACTUARIAL FACTORS"]
["BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BENEFITS PAYABLE TO THE MEMBER ON VOLUNTARY EARLY RETIREMENT (WITH ACTUARIAL REDUCTION)"]
["MEMBERS OF 1995 SECTION (RELATIVE TO PENSION AGE OF 60)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MEMBERS OF 1995 SECTION (RELATIVE TO PENSION AGE OF 60)"]
[]
["AGE: complete months",0,1,2,3,4,5,6,7,8,9,10,11,null,null,"AGE: complete months",0,1,2,3,4,5,6,7,8,9,10,11]
["LUMP SUM FACTORS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"LUMP SUM FACTORS"]
["Complete Years:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Complete Years:"]
[50,0.78900000000000003,0.79,0.79200000000000004,0.79400000000000004,0.79500000000000004,0.79700000000000004,0.79800000000000004,0.8,0.80100000000000005,0.80300000000000005,0.80500000000000005,0.80600000000000005,null,null,50,0.73199999999999998,0.73399999999999999,0.73599999999999999,0.73799999999999999,0.74,0.74199999999999999,0.74399999999999999,0.746,0.748,0.75,0.751,0.753]
[51,0.80800000000000005,0.80900000000000005,0.81100000000000005,0.81299999999999994,0.81399999999999995,0.81599999999999995,0.81699999999999995,0.81899999999999995,0.82099999999999995,0.82199999999999995,0.82399999999999995,0.82599999999999996,null,null,51,0.755,0.75700000000000001,0.75900000000000001,0.76100000000000001,0.76300000000000001,0.76500000000000001,0.76700000000000002,0.76900000000000002,0.77100000000000002,0.77300000000000002,0.77500000000000002,0.77700000000000002]
[52,0.82699999999999996,0.82899999999999996,0.83,0.83199999999999996,0.83399999999999996,0.83499999999999996,0.83699999999999997,0.83899999999999997,0.84,0.84199999999999997,0.84399999999999997,0.84499999999999997,null,null,52,0.77900000000000003,0.78100000000000003,0.78300000000000003,0.78500000000000003,0.78700000000000003,0.78900000000000003,0.79100000000000004,0.79300000000000004,0.79500000000000004,0.79700000000000004,0.79900000000000004,0.80100000000000005]
[53,0.84699999999999998,0.84899999999999998,0.85,0.85199999999999998,0.85399999999999998,0.85599999999999998,0.85699999999999998,0.85899999999999999,0.86099999999999999,0.86199999999999999,0.86399999999999999,0.86599999999999999,null,null,53,0.80300000000000005,0.80500000000000005,0.80800000000000005,0.81,0.81200000000000006,0.81399999999999995,0.81599999999999995,0.81799999999999995,0.82,0.82199999999999995,0.82399999999999995,0.82699999999999996]
[54,0.86699999999999999,0.86899999999999999,0.871,0.873,0.874,0.876,0.878,0.88,0.88100000000000001,0.88300000000000001,0.88500000000000001,0.88600000000000001,null,null,54,0.82899999999999996,0.83099999999999996,0.83299999999999996,0.83499999999999996,0.83699999999999997,0.84,0.84199999999999997,0.84399999999999997,0.84599999999999997,0.84799999999999998,0.85099999999999998,0.85299999999999998]
[55,0.88800000000000001,0.89,0.89200000000000002,0.89400000000000002,0.89500000000000002,0.89700000000000002,0.89900000000000002,0.90100000000000002,0.90200000000000002,0.90400000000000003,0.90600000000000003,0.90800000000000003,null,null,55,0.85499999999999998,0.85699999999999998,0.85899999999999999,0.86199999999999999,0.86399999999999999,0.86599999999999999,0.86899999999999999,0.871,0.873,0.875,0.878,0.88]
[56,0.90900000000000003,0.91100000000000003,0.91300000000000003,0.91500000000000004,0.91700000000000004,0.91900000000000004,0.92,0.92200000000000004,0.92400000000000004,0.92600000000000005,0.92800000000000005,0.93,null,null,56,0.88200000000000001,0.88500000000000001,0.88700000000000001,0.88900000000000001,0.89200000000000002,0.89400000000000002,0.89600000000000002,0.89900000000000002,0.90100000000000002,0.90300000000000002,0.90600000000000003,0.90800000000000003]
[57,0.93100000000000005,0.93300000000000005,0.93500000000000005,0.93700000000000006,0.93899999999999995,0.94099999999999995,0.94199999999999995,0.94399999999999995,0.94599999999999995,0.94799999999999995,0.95,0.95199999999999996,null,null,57,0.91,0.91300000000000003,0.91500000000000004,0.91800000000000004,0.92,0.92300000000000004,0.92500000000000004,0.92700000000000005,0.93,0.93200000000000005,0.93500000000000005,0.93700000000000006]
[58,0.95399999999999996,0.95599999999999996,0.95699999999999996,0.95899999999999996,0.96099999999999997,0.96299999999999997,0.96499999999999997,0.96699999999999997,0.96899999999999997,0.97099999999999997,0.97299999999999998,0.97499999999999998,null,null,58,0.94,0.94199999999999995,0.94499999999999995,0.94699999999999995,0.95,0.95199999999999996,0.95499999999999996,0.95699999999999996,0.96,0.96199999999999997,0.96499999999999997,0.96699999999999997]
[59,0.97699999999999998,0.97899999999999998,0.98,0.98199999999999998,0.98399999999999999,0.98599999999999999,0.98799999999999999,0.99,0.99199999999999999,0.99399999999999999,0.996,0.998,null,null,59,0.97,0.97299999999999998,0.97499999999999998,0.97799999999999998,0.98,0.98299999999999998,0.98599999999999999,0.98799999999999999,0.99099999999999999,0.99299999999999999,0.996,0.999]
[]
["Notes: ","(1) these factors are applicable to use to calculate the actuarial reduction on voluntary early retirement for 1995 section members’ main scheme lump sum benefits, 1995 section members’  NPA 60 Added Years’ lump sum benefits , 1995 section members’  NPA 60 unreduced retirement lump sum benefits and the amount of 2008 section members’ mandatory lump sum  benefits payable on voluntary early retirement (where applicable) (subject to note 4)"]
[null,"(2) benefits to be awarded are obtained by multiplying the accrued lump sum (for Added Years’ lump sum and unreduced retirement lump sums see note 3) by the relevant factor"]
[null,"(3) the amount of the Added Years’ unreduced retirement lump sum or the unreduced retirement lump sum must first be multiplied by an appropriate proportion. This is calculated as 'period for which contributions were paid divided by period for which contributions should have been paid' "]
[null,"(4) factors are NOT to be used for former members with preserved benefits retiring early below age 55 – see Table ERF9"]

{"sheet":"PI Data","index":2,"n_rows":559,"n_cols":3,"rows_kept":559,"cut":false,"hidden":true,"merged":[]}
[{"$f":"MIN($B$2:$Z$2)","v":2020}]
[{"$f":"MAX($B$2:$Z$2)","v":2021},2020,2021]
["1945-01-01",42.348300000000002,42.560099999999998]
["1946-01-01",38.4955,38.688000000000002]
["1947-01-01",38.151200000000003,38.341999999999999]
["1948-01-01",35.724699999999999,35.903399999999998]
["1949-01-01",34.741,34.914700000000003]
["1950-01-01",33.757300000000001,33.926099999999998]
["1951-01-01",30.920999999999999,31.075600000000001]
["1952-01-01",28.3306,28.472200000000001]
["1953-01-01",27.461600000000001,27.599]
["1954-01-01",26.969799999999999,27.104600000000001]
["1955-01-01",25.805800000000001,25.934799999999999]
["1956-01-01",24.608899999999998,24.731999999999999]
["1957-01-01",23.74,23.858699999999999]
["1958-01-01",23.018599999999999,23.133700000000001]
["1959-01-01",22.9038,23.0184]
["1960-01-01",22.674299999999999,22.787700000000001]
["1961-01-01",21.936499999999999,22.046199999999999]
["1962-01-01",21.0184,21.1235]
["1963-01-01",20.6249,20.728100000000001]
["1964-01-01",19.969100000000001,20.068999999999999]
["1965-01-01",19.050999999999998,19.1463]
["1966-01-01",18.329599999999999,18.421299999999999]
["1967-01-01",17.887,17.976400000000002]
["1968-01-01",17.083600000000001,17.169]
["1969-01-01",16.395,16.477]
["1969-04-02",16.117100000000001,16.197700000000001]
["1969-10-02",15.8393,15.9184]
["1970-04-02",15.2835,15.3599]
["1970-10-02",14.7277,14.801399999999999]
["1971-04-02",14.033099999999999,14.103300000000001]
["1971-10-02",13.3505,13.417199999999999]
["1972-04-02",13.085000000000001,13.150399999999999]
["1972-07-02",12.7697,12.833600000000001]
["1973-01-02",12.2723,12.3337]
["1973-07-02",11.7256,11.7843]
["1974-01-02",11.149800000000001,11.205500000000001]
["1974-07-02",10.1805,10.231400000000001]
["1975-01-02",9.4404000000000003,9.4876000000000005]
["1975-07-02",8.2471999999999994,8.2883999999999993]
["1976-01-02",7.5276175348608003,7.5652556238592004]
["1976-07-02",7.0245756238729999,7.0596985032984998]
["1977-01-02",6.5484328409996007,6.5811750064222005]
["1977-07-02",5.9987181878376008,6.0287117798832002]
["1978-01-02",5.7743135840954993,5.8031851530809995]
["1978-07-02",5.8177223804502001,5.8468109934042003]
["1978-07-28",5.7516655164386004,5.7804238450606]
["1978-08-28",5.6808903049975994,5.7092947575495998]
["1978-09-28",5.6148334409859997,5.6429076092059995]
["1978-10-28",5.5440582295450005,5.5717785216950011]
["1978-11-28",5.4732830181039995,5.500649434184]
["1978-12-28",5.4072261540923989,5.4342622858403997]
["1979-01-28",5.3364509426513997,5.3631331983294004]
["1979-02-28",5.2703940786397991,5.2967460499858001]
["1979-03-28",5.1996188671988,5.2256169624748008]
["1979-04-28",5.1335620031872002,5.1592298141312005]
["1979-05-28",5.0627867917461993,5.0881007266201994]
["1979-06-28",4.9920115803052001,5.0169716391092001]
["1979-07-28",4.9259547162935995,4.9505844907655998]
["1979-08-28",4.8551795048525994,4.8794554032545996]
["1979-09-28",4.7891226408409988,4.8130682549109993]
["1979-10-28",4.7183474294160002,4.7419391674345004]
["1979-12-09",4.6616462585903999,4.6849544907443006]
["1980-01-09",4.6089951713951995,4.6320401481033997]
["1980-02-09",4.5522940005696002,4.5750554714132008]
["1980-03-09",4.495592829744,4.518070794723001]
["1980-04-09",4.4388916589183998,4.4610861180328012]
["1980-05-09",4.3862405717231994,4.4081717753919003]
["1980-06-09",4.3295394008975991,4.3511870987017005]
["1980-07-09",4.2728382300719989,4.2942024220114998]
["1980-08-09",4.2161370592463996,4.2372177453213]
["1980-09-09",4.1634859720512001,4.1843034026804009]
["1980-10-09",4.1067848012255999,4.1273187259902002]
["1980-11-09",4.0500836303536003,4.0703340492905999]
["1980-12-08",4.0222314139336,4.0423425717830996]
["1981-01-08",3.9940078346279999,4.0139778745754997]
["1981-02-08",3.9661556182080004,3.9859863970679998]
["1981-03-08",3.9379320389024004,3.9576216998603999]
["1981-04-08",3.9100798224824,3.9296302223528996]
["1981-05-08",3.8818562431767996,3.9012655251452997]
["1981-06-08",3.8540040267568005,3.8732740476378003]
["1981-07-08",3.8257804474512001,3.8449093504301999]
["1981-08-08",3.7979282310312001,3.8169178729226996]
["1981-09-08",3.7697046517255997,3.7885531757150996]
["1981-10-08",3.7418524353056002,3.7605616982076002]
["1981-11-08",3.7136288560200006,3.7321970009550003]
["1981-12-07",3.6835183517819998,3.7019359441905002]
["1982-01-07",3.6534078475440004,3.6716748874260006]
["1982-02-07",3.6232973433060001,3.6414138306615]
["1982-03-07",3.5898412274860001,3.6077904342565001]
["1982-04-07",3.5597307232480002,3.5775293774920005]
["1982-05-07",3.5296202190099999,3.5472683207275]
["1982-06-07",3.499509714772,3.5170072639630003]
["1982-07-07",3.4693992105339997,3.4867462071984998]
["1982-08-07",3.4392887062960003,3.4564851504340002]
["1982-09-07",3.4058325904760003,3.4228617540290003]
["1982-10-07",3.3757220862379995,3.3926006972644998]
["1982-11-07",3.3456115820489996,3.3623396404932997]
["1982-12-06",3.335932860018,3.3526125248506]
["1983-01-06",3.3262541379869996,3.3428854092078999]
["1983-02-06",3.3165754159559997,3.3331582935652002]
["1983-03-06",3.3068966939249997,3.3234311779224996]
["1983-04-06",3.2972179718939998,3.3137040622798]
["1983-05-06",3.2875392498629994,3.3039769466370998]
["1983-06-06",3.2746342871549996,3.2910074591134997]
["1983-07-06",3.2649555651239996,3.2812803434708]
["1983-08-06",3.2552768430929997,3.2715532278280994]
["1983-09-06",3.2455981210619997,3.2618261121853998]
["1983-10-06",3.2359193990309993,3.2520989965426996]
["1983-11-06",3.2262406770325001,3.2423718808511999]
["1983-12-11",3.2139619304024998,3.2300317404863996]
["1984-01-11",3.2016831837724999,3.2176916001215998]
[{"$f":"DATE(YEAR(A113),MONTH(A113) + 1,DAY(A113))","v":"1984-02-11"},3.1863347504850004,3.2022664246655999]
["1984-03-11",3.1740560038550001,3.1899262843008001]
["1984-04-11",3.1617772572250002,3.1775861439360003]
["1984-05-11",3.1494985105950004,3.1652460035712]
["1984-06-11",3.1341500773074999,3.1498208281151996]
["1984-07-11",3.1218713306774997,3.1374806877503998]
["1984-08-11",3.1095925840474998,3.1251405473855995]
["1984-09-11",3.0973138374175,3.1128004070207997]
["1984-10-11",3.08196540413,3.0973752315647998]
["1984-11-11",3.0696866574500001,3.0850350911920001]
["1984-12-10",3.05247346124,3.0677358289984005]
[{"$f":"DATE(YEAR(A124),MONTH(A124) + 1,DAY(A124))","v":"1985-01-10"},3.0352602650300002,3.0504365668048004]
["1985-02-10",3.0209159348549997,3.0360205149768]
["1985-03-10",3.0037027386449999,3.0187212527831999]
["1985-04-10",2.9864895424349998,3.0014219905895998]
["1985-05-10",2.9692763462249996,2.9841227283959997]
["1985-06-10",2.9520631500149999,2.9668234662024]
["1985-07-10",2.9348499538049997,2.9495242040087999]
["1985-08-10",2.92050562363,2.9351081521808]
["1985-09-10",2.9032924274199998,2.9178088899872003]
["1985-10-10",2.8860792312100001,2.9005096277936002]
["1985-11-10",2.8688660350094999,2.8832103655662]
["1985-12-13",2.8648933223992001,2.8792177893923205]
[{"$f":"DATE(YEAR(A136),MONTH(A136) + 1,DAY(A136))","v":"1986-01-13"},2.8612043749753502,2.87551039723086]
["1986-02-13",2.85723166236505,2.8715178210569801]
["1986-03-13",2.8532589497547503,2.8675252448831006]
["1986-04-13",2.8492862371444501,2.8635326687092202]
["1986-05-13",2.8455972897206001,2.8598252765477601]
["1986-06-13",2.8416245771103004,2.8558327003738806]
["1986-07-13",2.8376518644568001,2.8518401241833997]
["1986-08-22",2.8304257186707202,2.84457784766736]
[{"$f":"DATE(YEAR(A144),MONTH(A144) + 1,DAY(A144))","v":"1986-09-22"},2.8231995728846404,2.8373155711513203]
["1986-10-22",2.8156954984144797,2.8297739763077399]
["1986-11-22",2.8084693526283999,2.8225116997917001]
["1986-12-22",2.8012432068423201,2.81524942327566]
["1987-01-22",2.7940170610562403,2.8079871467596202]
["1987-02-22",2.78651298658608,2.8004455519160398]
["1987-03-22",2.7792868408228002,2.7931832754260002]
["1987-04-27",2.7699514243709,2.7838011818905]
[{"$f":"DATE(YEAR(A152),MONTH(A152) + 1,DAY(A152))","v":"1987-05-27"},2.7606160079189999,2.7744190883549997]
["1987-06-27",2.7512805914671001,2.7650369948195004]
["1987-07-27",2.7419451750152,2.7556549012840001]
["1987-08-27",2.7326097585632998,2.7462728077484999]
["1987-09-27",2.7232743421113996,2.7368907142129997]
["1987-10-27",2.7139389256595003,2.7275086206775003]
["1987-11-27",2.7046035092076002,2.7181265271420001]
["1987-12-27",2.6952680927557,2.7087444336064999]
["1988-01-27",2.6859326763037998,2.6993623400709996]
["1988-02-27",2.6765972598519001,2.6899802465355003]
["1988-03-27",2.6672618434328998,2.6805981530042997]
["1988-04-26",2.6549204052527102,2.6681950076315699]
[{"$f":"DATE(YEAR(A164),MONTH(A164) + 1,DAY(A164))","v":"1988-05-26"},2.6425789670725197,2.6557918622588397]
["1988-06-26",2.6302375288923301,2.6433887168861099]
["1988-07-26",2.6176442246268299,2.6307324460976096]
["1988-08-26",2.6053027864466403,2.6183293007248798]
["1988-09-26",2.5929613482664502,2.60592615535215]
["1988-10-26",2.5806199100862601,2.5935230099794198]
["1988-11-26",2.5682784719060701,2.58111986460669]
["1988-12-26",2.5556851676405699,2.5684635938181897]
["1989-01-26",2.5433437294603802,2.5560604484454599]
["1989-02-26",2.5310022912801897,2.5436573030727296]
["1989-03-26",2.5186608530696004,2.5312541576868002]
["1989-04-25",2.5039140469596206,2.5164336175442101]
[{"$f":"DATE(YEAR(A176),MONTH(A176) + 1,DAY(A176))","v":"1989-05-25"},2.4889331645621802,2.5013778307326895]
["1989-06-25",2.4741863584521999,2.4865572905900999]
["1989-07-25",2.4594395523422201,2.4717367504475098]
["1989-08-25",2.4444586699447801,2.4566809636359901]
["1989-09-25",2.4297118638348003,2.4418604234934]
["1989-10-25",2.4149650577248205,2.42703988335081]
["1989-11-25",2.3999841753273805,2.4119840965392902]
["1989-12-25",2.3852373692173998,2.3971635563966998]
["1990-01-25",2.37049056310742,2.3823430162541097]
["1990-02-25",2.35550968070998,2.36728722944259]
["1990-03-25",2.3407628746316997,2.3524666892749]
["1990-04-24",2.3215555327388699,2.3331633106703906]
[{"$f":"DATE(YEAR(A188),MONTH(A188) + 1,DAY(A188))","v":"1990-05-24"},2.3023481908460397,2.3138599320658804]
["1990-06-24",2.2833519186443398,2.2947686785009807]
["1990-07-24",2.2641445767515096,2.2754652998964704]
["1990-08-24",2.2449372348586798,2.2561619212919606]
["1990-09-24",2.22572989296585,2.2368585426874503]
["1990-10-24",2.2065225510730202,2.2175551640829405]
["1990-11-24",2.18731520918019,2.1982517854784303]
["1990-12-24",2.1683189369784901,2.1791605319135305]
["1991-01-24",2.1491115950856599,2.1598571533090203]
["1991-02-24",2.1299042531928301,2.1405537747045105]
["1991-03-24",2.1106969112774996,2.1212503960550997]
["1991-04-22",2.1038031845740002,2.1143222007173601]
[{"$f":"DATE(YEAR(A200),MONTH(A200) + 1,DAY(A200))","v":"1991-05-22"},2.0969094578704999,2.1073940053796196]
["1991-06-22",2.0900157311669996,2.1004658100418796]
["1991-07-22",2.0829192477957501,2.09333384425303]
["1991-08-22",2.0760255210922498,2.08640564891529]
["1991-09-22",2.0691317943887499,2.0794774535775495]
["1991-10-22",2.0622380676852496,2.0725492582398095]
["1991-11-22",2.0553443409817498,2.0656210629020699]
["1991-12-22",2.0484506142782499,2.0586928675643299]
["1992-01-22",2.0413541309069996,2.0515609017754795]
["1992-02-22",2.0344604042035002,2.0446327064377399]
["1992-03-22",2.0275666775336001,2.0377045110631999]
["1992-04-28",2.0216953454557998,2.0318038223245996]
[{"$f":"DATE(YEAR(A212),MONTH(A212) + 1,DAY(A212))","v":"1992-05-28"},2.0158240133779999,2.025903133586]
["1992-06-28",2.0099526813001996,2.0200024448473997]
["1992-07-28",2.0040813492224001,2.0141017561088002]
["1992-08-28",1.9982100171445998,2.0082010673701998]
["1992-09-28",1.9923386850667999,2.0023003786315998]
["1992-10-28",1.9864673529889998,1.9963996898929997]
["1992-11-28",1.9805960209111999,1.9904990011543999]
["1992-12-28",1.9747246888333998,1.9845983124157998]
["1993-01-28",1.9688533567555999,1.9786976236772]
["1993-02-28",1.9629820246777998,1.9727969349385996]
["1993-03-28",1.9571106925542001,1.9668962461599999]
["1993-04-27",1.9542269341663498,1.9639980689799998]
[{"$f":"DATE(YEAR(A224),MONTH(A224) + 1,DAY(A224))","v":"1993-05-27"},1.9513431757784998,1.9610998917999998]
["1993-06-27",1.9484594173906502,1.9582017146200001]
["1993-07-27",1.9455756590028002,1.9553035374399999]
["1993-08-27",1.9426919006149499,1.9524053602599998]
["1993-09-27",1.9398081422270999,1.9495071830799997]
["1993-10-27",1.9369243838392503,1.9466090059000001]
["1993-11-27",1.9340406254514,1.94371082872]
["1993-12-27",1.9311568670635499,1.9408126515399999]
["1994-01-27",1.9282731086756999,1.9379144743599996]
["1994-02-27",1.9254124203549527,1.93503948259744]
["1994-03-27",1.9225055918908001,1.9321181199964002]
["1994-04-26",1.9191195742142799,1.9287151722312401]
[{"$f":"DATE(YEAR(A236),MONTH(A236) + 1,DAY(A236))","v":"1994-05-26"},1.9155454444446198,1.9251231718124602]
["1994-06-26",1.9121594267680999,1.9217202240473001]
["1994-07-26",1.9087734090915798,1.9183172762821399]
["1994-08-26",1.9051992793219197,1.9147252758633599]
["1994-09-26",1.9018132616453998,1.9113223280981999]
["1994-10-26",1.8984272439688801,1.9079193803330403]
["1994-11-26",1.89485311419922,1.9043273799142604]
["1994-12-26",1.8914670965227001,1.9009244321491001]
["1995-01-26",1.8880810788461799,1.8975214843839401]
["1995-02-26",1.8845069490765201,1.8939294839651601]
["1995-03-26",1.8811209313896997,1.8905265362424999]
["1995-04-24",1.87532729618234,1.8847039328585]
[{"$f":"DATE(YEAR(A248),MONTH(A248) + 1,DAY(A248))","v":"1995-05-24"},1.8693526098747499,1.87869937311875]
["1995-06-24",1.8635589746673902,1.8728767697347501]
["1995-07-24",1.8575842883597999,1.8668722099949999]
["1995-08-24",1.8517906531524397,1.8610496066109998]
["1995-09-24",1.8458159668448502,1.85504504687125]
["1995-10-24",1.84002233163749,1.84922244348725]
["1995-11-24",1.8340476453298997,1.8432178837474997]
["1995-12-24",1.82825401012254,1.8373952803635001]
["1996-01-24",1.8222793238149499,1.8313907206237499]
["1996-02-24",1.8164856886075902,1.8255681172397502]
["1996-03-24",1.8105110022702997,1.8195635574638998]
["1996-04-23",1.8074964393869901,1.81653392176587]
[{"$f":"DATE(YEAR(A260),MONTH(A260) + 1,DAY(A260))","v":"1996-05-23"},1.8043045492752501,1.81332607220325]
["1996-06-23",1.80128998639194,1.8102964365052201]
["1996-07-23",1.7980980962802,1.8070885869425999]
["1996-08-23",1.79508353339689,1.8040589512445699]
["1996-09-23",1.7918916432851499,1.80085110168195]
["1996-10-23",1.7888770804018399,1.7978214659839198]
["1996-11-23",1.7856851902900999,1.7946136164212998]
["1996-12-23",1.7826706274067901,1.7915839807232701]
["1997-01-23",1.77947873729505,1.7883761311606501]
["1997-02-23",1.77646417441174,1.7853464954626199]
["1997-03-23",1.7732722843276001,1.7821386459352]
["1997-04-22",1.7681373259752999,1.7769780127905999]
[{"$f":"DATE(YEAR(A272),MONTH(A272) + 1,DAY(A272))","v":"1997-05-22"},1.763002367623,1.7718173796459999]
["1997-06-22",1.7578674092706998,1.7666567465013998]
["1997-07-22",1.7527324509184001,1.7614961133567999]
["1997-08-22",1.7475974925660998,1.7563354802121998]
["1997-09-22",1.7424625342138,1.7511748470675998]
["1997-10-22",1.7373275758614999,1.7460142139229997]
["1997-11-22",1.7321926175092,1.7408535807784]
["1997-12-22",1.7270576591568998,1.7356929476337997]
["1998-01-22",1.7219227008046001,1.7305323144892]
["1998-02-22",1.7167877424522997,1.7253716813445998]
["1998-03-22",1.7116527841344,1.7202110481624]
["1998-04-28",1.70717462278056,1.7157104960015102]
[{"$f":"DATE(YEAR(A284),MONTH(A284) + 1,DAY(A284))","v":"1998-05-28"},1.7028623192546397,1.7113766309576899]
["1998-06-28",1.6983841579007999,1.7068760787968]
["1998-07-28",1.6939059965469601,1.70237552663591]
["1998-08-28",1.6895936930210398,1.6980416615920897]
["1998-09-28",1.6851155316672,1.6935411094311998]
["1998-10-28",1.6806373703133601,1.68904055727031]
["1998-11-28",1.6763250667874399,1.6847066922264897]
["1998-12-28",1.6718469054335998,1.6802061400655999]
["1999-01-28",1.66736874407976,1.67570558790471]
["1999-02-28",1.6630564405538397,1.6713717228608898]
["1999-03-28",1.6585782792485999,1.6668711707327999]
["1999-04-26",1.65710180006826,1.6653873091564799]
[{"$f":"DATE(YEAR(A296),MONTH(A296) + 1,DAY(A296))","v":"1999-05-26"},1.6556253208879201,1.6639034475801602]
["1999-06-26",1.65414884170758,1.66241958600384]
["1999-07-26",1.6525083092849802,1.6607708509190402]
["1999-08-26",1.6510318301046398,1.65928698934272]
["1999-09-26",1.6495553509243002,1.6578031277664]
["1999-10-26",1.6480788717439598,1.6563192661900799]
["1999-11-26",1.64660239256362,1.6548354046137601]
["1999-12-26",1.6451259133832798,1.6533515430374399]
["2000-01-26",1.64348538096068,1.6517028079526399]
["2000-02-26",1.6420089017803399,1.6502189463763197]
["2000-03-26",1.6405324225599998,1.6487350847760998]
["2000-04-25",1.636244486896,1.64442570943351]
[{"$f":"DATE(YEAR(A308),MONTH(A308) + 1,DAY(A308))","v":"2000-05-25"},1.6317977388,1.6399567275967499]
["2000-06-25",1.6275098031359998,1.6356473522541597]
["2000-07-25",1.62306305504,1.6311783704173999]
["2000-08-25",1.618775119376,1.6268689950748101]
["2000-09-25",1.6143283712799998,1.6224000132380498]
["2000-10-25",1.6100404356160001,1.61809063789546]
["2000-11-25",1.6055936875199999,1.6136216560586998]
["2000-12-25",1.6013057518559999,1.6093122807161098]
["2001-01-25",1.5968590037600001,1.60484329887935]
["2001-02-25",1.5925710680959997,1.6005339235367597]
["2001-03-25",1.5881243200424999,1.5960649417316999]
["2001-04-24",1.5859381115390001,1.5938678021855601]
[{"$f":"DATE(YEAR(A320),MONTH(A320) + 1,DAY(A320))","v":"2001-05-24"},1.5837519030355001,1.5916706626394201]
["2001-06-24",1.581565694532,1.5894735230932799]
["2001-07-24",1.5792233282782502,1.5871194450081303]
["2001-08-24",1.5770371197747501,1.5849223054619901]
["2001-09-24",1.5748509112712499,1.5827251659158501]
["2001-10-24",1.5726647027677503,1.5805280263697103]
["2001-11-24",1.57047849426425,1.5783308868235701]
["2001-12-24",1.56829228576075,1.5761337472774302]
["2002-01-24",1.5659499195069999,1.5737796691922801]
["2002-02-24",1.5637637110035001,1.5715825296461403]
["2002-03-24",1.5615775025306999,1.5693853900580998]
["2002-04-23",1.5594278383187601,1.5672249775250802]
[{"$f":"DATE(YEAR(A332),MONTH(A332) + 1,DAY(A332))","v":"2002-05-23"},1.55727817410682,1.56506456499206]
["2002-06-23",1.5551285098948799,1.5629041524590399]
["2002-07-23",1.5528252982392301,1.5605894247450902]
["2002-08-23",1.55067563402729,1.5584290122120701]
["2002-09-23",1.54852596981535,1.55626859967905]
["2002-10-23",1.5463763056034101,1.5541081871460303]
["2002-11-23",1.54422664139147,1.5519477746130101]
["2002-12-23",1.54207697717953,1.54978736207999]
["2003-01-23",1.5397737655238799,1.5474726343660399]
["2003-02-23",1.5376241013119401,1.5453122218330202]
["2003-03-23",1.5354744371336,1.5431518093387999]
["2003-04-23",1.5320390371283399,1.5396992323334702]
["2003-05-28",1.5284542719054601,1.5360965432844302]
["2003-06-28",1.5250188719001998,1.5326439662790998]
["2003-07-28",1.5215834718949399,1.5291913892737699]
["2003-08-28",1.5179987066720599,1.5255887002247299]
["2003-09-28",1.5145633066667998,1.5221361232194]
["2003-10-28",1.51112790666154,1.51868354621407]
["2003-11-28",1.50754314143866,1.51508085716503]
["2003-12-28",1.5041077414333996,1.5116282801596999]
["2004-01-28",1.5006723414281398,1.5081757031543699]
["2004-02-28",1.4970875762052598,1.50457301410533]
["2004-03-28",1.493652176169,1.501120437055]
["2004-04-27",1.4898854490516,1.497334876302]
["2004-05-27",1.4861187219342002,1.4935493155490001]
["2004-06-27",1.4824968689367002,1.4899093532865002]
["2004-07-27",1.4787301418193,1.4861237925334998]
["2004-08-27",1.4749634147019002,1.4823382317805001]
["2004-09-27",1.4711966875845002,1.4785526710275001]
["2004-10-27",1.4674299604670999,1.4747671102744999]
["2004-11-27",1.4636632333497002,1.4709815495215]
["2004-12-27",1.4600413803522001,1.4673415872590001]
["2005-01-27",1.4562746532348003,1.4635560265060001]
["2005-02-27",1.4525079261174001,1.459770465753]
["2005-03-27",1.4487411990336998,1.4559849049616]
["2005-04-26",1.4456377612168798,1.4528659499558401]
["2005-05-26",1.4423932580447498,1.449605224268]
["2005-06-26",1.4392898202279298,1.44648626926224]
["2005-07-26",1.4360453170558001,1.4432255435744001]
["2005-08-26",1.4329418792389801,1.4401065885686402]
["2005-09-26",1.4296973760668501,1.4368458628808003]
["2005-10-26",1.4265939382500301,1.4337269078750403]
["2005-11-26",1.4233494350778999,1.4304661821872]
["2005-12-26",1.4202459972610799,1.42734722718144]
["2006-01-26",1.4170014940889499,1.4240865014935999]
["2006-02-26",1.4138980562721299,1.42096754648784]
["2006-03-26",1.4106535531368001,1.4177068207791998]
["2006-04-25",1.4065686490253999,1.4136014921475999]
["2006-05-25",1.4024837449140002,1.4094961635159999]
["2006-06-25",1.3983988408026,1.4053908348843998]
["2006-07-25",1.3943139366912001,1.4012855062528]
["2006-08-25",1.3902290325797999,1.3971801776211998]
["2006-09-25",1.3861441284684002,1.3930748489895999]
["2006-10-25",1.382059224357,1.3889695203579997]
["2006-11-25",1.3779743202456001,1.3848641917264]
["2006-12-25",1.3738894161341999,1.3807588630947998]
["2007-01-25",1.3698045120228002,1.3766535344631998]
["2007-02-25",1.3657196079114,1.3725482058315999]
["2007-03-25",1.3616347037502998,1.3684428771771]
["2007-04-23",1.3574410261256602,1.3642282311646201]
["2007-05-23",1.3531162960752501,1.35988187746425]
["2007-06-23",1.3489226184506102,1.3556672314517701]
["2007-07-23",1.3445978884002001,1.3513208777514001]
["2007-08-23",1.34040421077556,1.34710623173892]
["2007-09-23",1.3360794807251501,1.3427598780385501]
["2007-10-23",1.3318858031005101,1.33854523202607]
["2007-11-23",1.3275610730501,1.3341988783256999]
["2007-12-23",1.3233673954254601,1.32998423231322]
["2008-01-23",1.31904266537505,1.32563787861285]
["2008-02-23",1.3148489877504101,1.3214232326003701]
["2008-03-23",1.310524257735,1.317076878915]
["2008-04-22",1.3052821607040601,1.3118085713993399]
["2008-05-22",1.3001648755071902,1.3066656997769099]
["2008-06-22",1.2949227784762503,1.3013973922612501]
["2008-07-22",1.2896806814453101,1.2961290847455902]
["2008-08-22",1.28456339624844,1.2909862131231598]
["2008-09-22",1.2793212992175,1.2857179056074999]
["2008-10-22",1.2740792021865599,1.2804495980918398]
["2008-11-22",1.26896191698969,1.2753067264694098]
["2008-12-22",1.26371981995875,1.2700384189537499]
["2009-01-22",1.2584777229278101,1.2647701114380898]
["2009-02-22",1.25336043773094,1.2596272398156598]
["2009-03-22",1.2481183407000001,1.2543589323]
["2009-04-28",1.2481183407000001,1.2543589323]
["2009-05-28",1.2481183407000001,1.2543589323]
["2009-06-28",1.2481183407000001,1.2543589323]
["2009-07-28",1.2481183407000001,1.2543589323]
["2009-08-28",1.2481183407000001,1.2543589323]
["2009-09-28",1.2481183407000001,1.2543589323]
["2009-10-28",1.2481183407000001,1.2543589323]
["2009-11-28",1.2481183407000001,1.2543589323]
["2009-12-28",1.2481183407000001,1.2543589323]
["2010-01-28",1.2481183407000001,1.2543589323]
["2010-02-28",1.2481183407000001,1.2543589323]
["2010-03-28",1.2481183407251999,1.2543589322783]
["2010-04-27",1.24497080659728,1.25119566048012]
["2010-05-27",1.2418232724693599,1.2480323886819402]
["2010-06-27",1.2387967973463601,1.2449907811836902]
["2010-07-27",1.2356492632184399,1.24182750938551]
["2010-08-27",1.2325017290905198,1.23866423758733]
["2010-09-27",1.2293541949625999,1.2355009657891503]
["2010-10-27",1.2262066608346798,1.23233769399097]
["2010-11-27",1.2230591267067599,1.2291744221927901]
["2010-12-27",1.2200326515837598,1.2261328146945401]
["2011-01-27",1.2168851174558399,1.2229695428963603]
["2011-02-27",1.2137375833279198,1.2198062710981801]
["2011-03-27",1.2105900491596002,1.2166429993144001]
["2011-04-25",1.2056418198712102,1.21167002887994]
["2011-05-25",1.2005785154830899,1.2065814079702599]
["2011-06-25",1.1956302861946999,1.2016084375358]
["2011-07-25",1.1906820569063101,1.1966354671013399]
["2011-08-25",1.18561875251819,1.1915468461916601]
["2011-09-25",1.1806705232298,1.1865738757572]
["2011-10-25",1.17572229394141,1.1816009053227401]
["2011-11-25",1.1706589895532902,1.1765122844130602]
["2011-12-25",1.1657107602648999,1.1715393139785999]
["2012-01-25",1.1607625309765099,1.16656634354414]
["2012-02-25",1.1556992265883901,1.1614777226344599]
["2012-03-25",1.1507509972868,1.1565047522251999]
["2012-04-24",1.1487242342778798,1.1544678554013199]
["2012-05-24",1.1465848733240198,1.1523177976427799]
["2012-06-24",1.1445581103150999,1.1502809008188999]
["2012-07-24",1.1425313473061798,1.1482440039950199]
["2012-08-24",1.1403919863523198,1.1460939462364799]
["2012-09-24",1.1383652233433998,1.1440570494125999]
["2012-10-24",1.1363384603344802,1.1420201525887199]
["2012-11-24",1.1341990993806201,1.1398700948301801]
["2012-12-24",1.1321723363717,1.1378331980062999]
["2013-01-24",1.1301455733627799,1.1357963011824199]
["2013-02-24",1.1280062124089201,1.1336462434238799]
["2013-03-24",1.1259794494090998,1.1316093466392001]
["2013-04-23",1.12356741942984,1.1291852565100799]
["2013-05-23",1.12104575172425,1.1266509804660001]
["2013-06-23",1.11863372174499,1.1242268903368802]
["2013-07-23",1.1161120540394001,1.1216926142928001]
["2013-08-23",1.11370002406014,1.1192685241636802]
["2013-09-23",1.1111783563545501,1.1167342481196001]
["2013-10-23",1.10876632637529,1.1143101579904802]
["2013-11-23",1.1062446586696999,1.1117758819463999]
["2013-12-23",1.1038326286904399,1.1093517918172799]
["2014-01-23",1.1013109609848499,1.1068175157732001]
["2014-02-23",1.0988989310055899,1.1043934256440802]
["2014-03-23",1.0963772633088,1.1018591496132]
["2014-04-22",1.0952938865663999,1.1007703559870998]
["2014-05-22",1.094210509824,1.0996815623609999]
["2014-06-22",1.0931271330815999,1.0985927687348997]
["2014-07-22",1.0920437563392,1.0975039751088]
["2014-08-22",1.0909603795967999,1.0964151814826999]
["2014-09-22",1.0898770028544,1.0953263878566]
["2014-10-22",1.0887936261119999,1.0942375942304998]
["2014-11-22",1.0877102493696,1.0931488006043999]
["2014-12-22",1.0866268726271999,1.0920600069782997]
["2015-01-22",1.0855434958848,1.0909712133522]
["2015-02-22",1.0844601191423999,1.0898824197260999]
["2015-03-22",1.0833767424,1.0887936261]
["2015-04-27",1.0833767424,1.0887936261]
["2015-05-27",1.0833767424,1.0887936261]
["2015-06-27",1.0833767424,1.0887936261]
["2015-07-27",1.0833767424,1.0887936261]
["2015-08-27",1.0833767424,1.0887936261]
["2015-09-27",1.0833767424,1.0887936261]
["2015-10-27",1.0833767424,1.0887936261]
["2015-11-27",1.0833767424,1.0887936261]
["2015-12-27",1.0833767424,1.0887936261]
["2016-01-27",1.0833767424,1.0887936261]
["2016-02-27",1.0833767424,1.0887936261]
["2016-03-27",1.0833767424,1.0887936261119999]
["2016-04-26",1.0825186222080001,1.0879312153190399]
["2016-05-26",1.081553236992,1.0869610031769599]
["2016-06-26",1.0806951168000001,1.0860985923839999]
["2016-07-26",1.0798369966079999,1.0852361815910399]
["2016-08-26",1.0788716113920001,1.08426596944896]
["2016-09-26",1.0780134911999999,1.0834035586559998]
["2016-10-26",1.077155371008,1.0825411478630398]
["2016-11-26",1.0761899857920001,1.08157093572096]
["2016-12-26",1.0753318655999999,1.0807085249279997]
["2017-01-26",1.074473745408,1.0798461141350399]
["2017-02-26",1.0735083601919999,1.0788759019929599]
["2017-03-26",1.07265024,1.0780134912000001]
["2017-04-25",1.0700467199999999,1.0753969536000001]
["2017-05-25",1.0674431999999998,1.0727804160000001]
["2017-06-25",1.06483968,1.0701638784]
["2017-07-25",1.0622361599999999,1.0675473408]
["2017-08-25",1.05963264,1.0649308032000002]
["2017-09-25",1.0570291199999997,1.0623142656]
["2017-10-25",1.0544255999999999,1.0596977279999999]
["2017-11-25",1.05182208,1.0570811904000001]
["2017-12-25",1.0492185599999999,1.0544646528000001]
["2018-01-25",1.0466150399999998,1.0518481151999999]
["2018-02-25",1.0440115199999997,1.0492315776000001]
["2018-03-25",1.0414079999999999,1.0466150399999998]
["2018-04-24",1.039374,1.0445708699999998]
["2018-05-24",1.0373399999999999,1.0425267]
["2018-06-24",1.0353059999999998,1.04048253]
["2018-07-24",1.033272,1.03843836]
["2018-08-24",1.0312379999999999,1.03639419]
["2018-09-24",1.029204,1.03435002]
["2018-10-24",1.0271699999999999,1.03230585]
["2018-11-24",1.0251359999999998,1.03026168]
["2018-12-24",1.023102,1.0282175099999999]
["2019-01-24",1.0210679999999999,1.0261733399999999]
["2019-02-24",1.019034,1.0241291699999999]
["2019-03-24",1.0169999999999999,1.0220849999999997]
["2019-04-22",1.0156000000000001,1.020678]
["2019-05-22",1.0142,1.0192709999999998]
["2019-06-22",1.0127999999999999,1.0178639999999999]
["2019-07-22",1.0113000000000001,1.0163564999999999]
["2019-08-22",1.0099,1.0149494999999999]
["2019-09-22",1.0085,1.0135424999999998]
["2019-10-22",1.0071000000000001,1.0121355000000001]
["2019-11-22",1.0057,1.0107284999999999]
["2019-12-22",1.0043,1.0093214999999998]
["2020-01-22",1.0027999999999999,1.0078139999999998]
["2020-02-22",1.0014000000000001,1.0064070000000001]
["2020-03-22",1,1.0049999999999999]
["2020-04-28",1,1.0045999999999999]
["2020-05-28",1,1.0042]
["2020-06-28",1,1.0038]
["2020-07-28",1,1.0033000000000001]
["2020-08-28",1,1.0028999999999999]
["2020-09-28",1,1.0024999999999999]
["2020-10-28",1,1.0021]
["2020-11-28",1,1.0017]
["2020-12-28",1,1.0013000000000001]
["2021-01-28",1,1.0007999999999999]
["2021-02-28",1,1.0004]
["2021-03-28",1,1]

{"sheet":"Contents","index":3,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":false,"merged":[[34,1,35,17],[3,1,5,3],[3,4,5,17],[6,1,25,17],[28,1,29,17],[30,1,33,17]]}
[]
[]
[]
[null,null,null,null,"NHS Superannuation Scheme (Scotland) Preserved Benefits Estimate Calculator"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Disclaimer"]
[]
[null,"This calculator is intended for illustrative purposes only. This is not a statement of your legal entitlement.  While every care has been taken in the preparation of this ready reckoner the Scottish Public Pensions Agency will accept no responsibility for the accuracy of the information it provides."]
[]
[]
[]
[null,"Please refer to the SPPA website for contact information or any other details of benefits available through the NHS Superannuation Scheme (Scotland)."]

{"sheet":"Guidance Notes","index":4,"n_rows":48,"n_cols":2,"rows_kept":48,"cut":false,"hidden":true,"merged":[[0,1,2,14],[42,1,45,14],[46,1,46,14],[47,1,49,14],[40,1,41,14],[4,1,37,14]]}
[null,"Guidance Notes"]
[]
[]
[]
[null,"Understanding your results\n\nThis calculator is solely for guidance purposes and is an estimate only.  It is not a statement of your legal entitlement and is not intended to provide you with financial advice.  While every care has been taken in the preparation of this calculator the Scottish Public Pensions Agency will accept no responsibility for the accuracy of the information it provides.  If you require financial advice, you should contact an authorised independent financial adviser.  \n\nAs you are no longer in pensionable employment, your basic retirement benefits should remain unchanged.  These will be index linked in line with inflation.  Please note, this calculator is only for 1995 or 2008 members.  \n\nYou should have received a preserved letter detailing the breakdown of your deferred retirement benefits.  You will need this information to allow you to project a current estimate of your benefits.  Please note that if your pension breakdown may not provide you with your deemed date which is used to calculate how much pension increase you may be entitled to.  If this is the case the calculator will assume this date is the day after your last day worked (final year).  If your pensionable salary used is your second or third last year this may underinflate the pension increase you are entitled to.  Alternatively you can contact the Agency and request your deemed date.\n\nIf your date of leaving is after 30 March 2000, you may claim your benefits prior to your Normal Pension Age (NPA) if you wish but this will be subject to a reduction as it will be paid early.  If you are aged 55 or over the calculator will allow you to estimate your retirement benefits to include the VERA reduction.  If you simply wish to have a current estimate of your deferred benefits please state \"No\" when prompted.\n\nTo calculate your estimated benefits, you need to complete the necessary information under \"Member Details\".  Once  you have completed all the relevant information your estimated benefits will be shown on the \"Benefit Certificate\" and \"Letter\".  If you do not complete all of the necessary information your estimate will not work.  \n\nEach page allows you to go back to previous stages if you wish by simply clicking on the relevant box to where you wish to go.\n\nPractitioners\n\nIf you are a Practitioner, please use the \"Practitioners Member Details\" as your preserved benefits are calculated differently.    Once  you have completed all the relevant information your estimated benefits will be shown on the \"Practitioners Benefit Certificate\" and \"Practitioners Letter\".  If you do not complete all of the necessary information your estimate will not work.  "]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Disclaimer"]
[]
[null,"This calculator is intended for illustrative purposes only. This is not a statement of your legal entitlement.  While every care has been taken in the preparation of this ready reckoner the Scottish Public Pensions Agency will accept no responsibility for the accuracy of the information it provides."]
[]
[]
[]
[]
[null,"Please refer to the SPPA website for contact information or any other details of benefits available through the NHS Superannuation Scheme (Scotland)."]

{"sheet":"Member Details","index":5,"n_rows":38,"n_cols":21,"rows_kept":38,"cut":false,"hidden":true,"merged":[[24,16,24,17],[24,14,24,15],[17,2,17,4],[22,10,22,13],[20,10,20,11],[24,10,24,13],[20,12,20,13],[22,6,22,9],[1,2,3,4],[8,2,8,4],[9,2,9,4],[14,2,14,4],[15,2,15,4],[37,8,37,9],[37,10,37,13],[17,8,17,9],[17,10,17,13],[20,7,20,9],[34,8,34,9],[35,8,35,9],[31,10,31,13],[32,10,32,13],[33,10,33,13],[34,10,34,13],[35,10,35,13],[31,8,31,9],[32,8,32,9],[33,8,33,9],[29,8,29,15],[1,5,3,18],[11,8,11,9],[11,10,11,13],[19,10,19,11],[19,12,19,13],[5,9,5,14],[13,8,13,9],[13,10,13,13],[7,12,7,13],[9,10,9,13],[15,10,15,13],[7,8,7,9],[9,7,9,9],[15,7,15,9]]}
[]
[null,null,null,null,null,"NHS Superannuation Scheme (Scotland) Preserved Benefits Estimate Calculator"]
[]
[]
[]
[null,null,null,null,"Member Details",null,null,null,null,"PLEASE COMPLETE ALL NECESSARY DATA"]
[]
[null,null,null,null,null,null,null,null,"Members Name  ",null,null,null,null,null,null,"Eg: Mr | J | Smith"]
[]
[null,null,null,null,null,null,null,"Superannuation Number  "]
[]
[null,null,null,null,null,null,null,null,"Date of Birth  ",null,null,null,null,null,null,null,null,null,null,{"$f":"DATEDIF(K12,NOW(),\"Y\")","v":121},"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,"Scheme  ",null,null,null,null,null,null,null,null,null,1995]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2008]
[null,null," ",null,null,null,null,"Last Day Worked in NHS ",null,null,null,null,null,null,null,null,{"$f":"IF(R16>=S16,\"VERA\",\"AGE\")","v":"AGE"},{"$f":"K16","v":0},36616]
[]
[null,null," ",null,null,null,null,null,"Pensionable Salary  "]
[]
[null,null,null,null,null,null,null,null,null,null,"Years",null,"Days"]
[null,null,null,null,null,null,null,"Total Reckonable Service  "]
[]
[null,null,null,null,null,null,"Deemed Date for Pension Increase  ",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(K23=\"\",K16+1,\"\")","v":"1900-01-01"}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(T12>=55,\"Are you looking for a Retirement Estimate?  \",\"\")","v":"Are you looking for a Retirement Estimate?  "},null,null,null,null,{"$f":"IF(K25=\"Yes\",\"Retirement Date  \",\"\")","v":""},null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Additional Information if Letter and Certificate Required"]
[]
[null,null,null,null,null,null,null,null,"Address Line 1  "]
[null,null,null,null,null,null,null,null,"Address Line 2  "]
[null,null,null,null,null,null,null,null,"Address Line 3  "]
[null,null,null,null,null,null,null,null,"Address Line 4  "]
[null,null,null,null,null,null,null,null,"Post Code  "]
[]
[null,null,null,null,null,null,null,null,"NI Number  "]

{"sheet":"Age","index":6,"n_rows":20,"n_cols":27,"rows_kept":20,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"Period Calculator V 1.3"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,365,31,31]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,334,59,28]
[null,null,null,"dd","mm","yyyy",null,null,null,null,null,null,null,null,null,null,3,306,90,31]
[null,null,"Date From :",{"$f":"DAY(M15)","v":0},{"$f":"MONTH(M15)","v":1},{"$f":"YEAR(M15)","v":1900},{"$f":"IF(AA9>0,AA9,0)","v":44467},"Days",null,null,null,null,null,null,null,null,4,275,120,30,{"$f":"D7","v":0},{"$f":"IF(E7>0,VLOOKUP($E$7,Table50,2),0)","v":365},{"$f":"F7","v":1900},{"$f":"IF(E7>0,VLOOKUP($E$7,Table50,4),0)","v":31},{"$f":"(V7+1)-U7","v":366},{"$f":"(W7*365)-Y7","v":693134},{"$f":"Y7+Z7","v":693500}]
[null,null,"Date To :",{"$f":"DAY(M16)","v":28},{"$f":"MONTH(M16)","v":10},{"$f":"YEAR(M16)","v":2021},{"$f":"IF(G7>0,G7/365,0)","v":121.82739726027397},"Years",{"$f":"((F8-F7)*12)+(E8-E7)","v":1461},"Months",null,null,null,null,null,null,5,245,151,31,{"$f":"D8","v":28},{"$f":"IF(E8>0,VLOOKUP($E$8,Table50,3),0)","v":304},{"$f":"F8","v":2021},{"$f":"IF(E8>0,VLOOKUP($E$8,Table50,4),0)","v":31},{"$f":"(V8-X8)+U8","v":301},{"$f":"((W8*365)-365)+Y8","v":737601},{"$f":"Z8+Y7","v":737967}]
[null,null,null,null,null,"                                                                                                                                                                                                                                                                                                                                                                                                                    ",null,null,null,null,null,null,null,null,null,null,6,214,181,30,null,null,null,null,null,null,{"$f":"AA8-AA7","v":44467}]
[null,null,"Duration :",{"$f":"TRUNC(G8)","v":121},"Years",{"$f":"(G8-D10)*365","v":301.99999999999869},"Days",null,null,null,null,null,null,null,null,null,7,184,212,31]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,153,243,31]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,122,273,30]
[null,null,"Approximation :",{"$f":"D10","v":121},"Years",{"$f":"DATEDIF(M15,M16,\"YM\")","v":9},"Months",null,null,null,null,null,null,null,null,null,10,92,304,31]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,61,334,30]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND('Member Details'!K12=\"\",'Practitioners Member Details'!K12<>\"\"),'Practitioners Member Details'!K12,'Member Details'!K12)","v":"00:00:00"},null,null,null,12,31,365,31]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF('Member Details'!Q25<>\"\",'Member Details'!Q25,IF('Practitioners Member Details'!Q22<>\"\",'Practitioners Member Details'!Q22,NOW()))","v":"2021-10-28T16:48:15.430"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Year",{"$f":"DATEDIF(M15,M16,\"Y\")","v":121}]
[null,null,null,null,null,null,null,null,null,null,null,"Months",{"$f":"DATEDIF(M15,M16,\"YM\")","v":9}]
[null,null,null,null,null,null,null,null,null,null,null,"Days",{"$f":"DATEDIF(M15,M16,\"MD\")","v":28}]

{"sheet":"PI Finder","index":7,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":true,"merged":[]}
[]
[null,null,null,null,null,"yyyy","PI Date"]
[null,null,"Select PI table:",null,null,{"$f":"IF(AND('Member Details'!K25=\"Yes\",'Member Details'!Q25<G3),2020,2021)","v":2021},44292]
[]
[null,null,null,null,null,"dd/mm/yyyy"]
[null,null,"Enter date for PI:",null,null,{"$f":"IF('Member Details'!K23=\"\",'Member Details'!S23,'Member Details'!K23)","v":"1900-01-01"}]
[]
[]
[null,null,"PI for this date is:",null,null,{"$f":"IF(F6=0/1/1900,1,VLOOKUP(F6,'PI Data'!$A$3:$AZ$998,F3 - 'PI Data'!$A$1 + 2))","v":{"$error":"#N/A"}}]

{"sheet":"Benefit Certificate","index":8,"n_rows":35,"n_cols":11,"rows_kept":35,"cut":false,"hidden":true,"merged":[[34,0,34,2],[34,3,34,4],[31,0,31,2],[31,3,31,4],[32,0,32,2],[32,3,32,4],[33,0,33,2],[33,3,33,4],[28,0,28,4],[29,0,29,2],[29,3,29,4],[30,0,30,2],[30,3,30,4],[15,0,15,1],[15,3,15,4],[26,0,26,1],[26,3,26,4],[17,0,17,4],[18,0,18,2],[18,3,18,4],[20,0,20,2],[20,3,20,4],[21,0,21,1],[22,0,22,1],[22,2,22,3],[24,0,24,2],[24,3,24,4],[23,0,23,4],[25,0,25,4],[11,0,11,1],[11,2,11,3],[12,0,12,1],[13,0,13,1],[13,3,13,4],[10,0,10,1],[10,2,10,3],[0,0,0,4],[1,0,1,4],[2,0,2,4],[3,0,3,4],[4,2,4,3],[5,2,5,3],[6,0,6,4],[7,0,7,2],[7,3,7,4],[9,0,9,2],[9,3,9,4]]}
[{"$f":"IF('Member Details'!K14=1995,\"NHS 1995 Section\",\"NHS 2008 Section\")","v":"NHS 2008 Section"}]
["Estimated Retirement Benefits from Deferred Status"]
[{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\"),\"with Actuarial Reduced Pension\",\"\")","v":""}]
[{"$f":"IF('Member Details'!Q25<>\"\",'Member Details'!Q25,NOW())","v":"2021-10-28T16:48:15.430"}]
["Name:",{"$f":"'Member Details'!K8&\" \"&'Member Details'!L8&\" \"&'Member Details'!M8","v":"  "},"Last day of Service:",null,{"$f":"'Member Details'!K16","v":"00:00:00"}]
["NI Number:",{"$f":"'Member Details'!K38","v":0},"Reference:",null,{"$f":"'Member Details'!K10","v":0}]
["Annual Pension"]
["Pensionable Service"]
[]
[{"$f":"IF('Member Details'!K14=1995,'Member Details'!K21&\" Years \"& 'Member Details'!M21&\" Days x 1/80th of £\"&'Member Details'!K18,'Member Details'!K21&\" Years \"& 'Member Details'!M21&\" Days x 1/60th of £\"&'Member Details'!K18)","v":" Years  Days x 1/60th of £"},null,null,{"$f":"IF('Member Details'!K14=1995,(('Member Details'!M21/365)+'Member Details'!K21)*'Member Details'!K18/80,(('Member Details'!M21/365)+'Member Details'!K21)*'Member Details'!K18/60)","v":0}]
[null,null,null,null,null,null,null,null,"VERA 1995",null,"VERA 2008"]
[{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\"),\"Less early retirement reduction (\"&G12&\"%)\",\" \")","v":" "},null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\",'Member Details'!K14=1995),\"£\" & ROUND(D10,2) & \" x \" & I12,IF(AND('Member Details'!Q16=\"VERA\",Age!M18<65,'Member Details'!K25=\"Yes\",'Member Details'!K14=2008),\"£\" & ROUND(D10,2) & \" x \" & K12,\" \"))","v":" "},null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\",'Member Details'!K14=1995),D10*I12,IF(AND('Member Details'!Q16=\"VERA\",Age!M18<65,'Member Details'!K25=\"Yes\",'Member Details'!K14=2008),D10*K12,0))","v":0},{"$f":"IF(AND('Member Details'!K14=1995,I12<>\"\"),((1-I12)*100),IF(AND('Member Details'!K14=2008,K12<>\"\"),((1-K12)*100),\"\"))","v":""},{"$f":"IF(F12<>\"\",ROUND(F12,2),\"\")","v":""},null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\",'Member Details'!K14=1995),IF('Member Details'!Q25>=43402,VLOOKUP(Age!M18,'VERA Pension Factors'!A7:M18,MATCH(Age!M19,'VERA Pension Factors'!A7:M7,0),FALSE),VLOOKUP(Age!M18,'VERA Pension Factors'!P7:AB18,MATCH(Age!M19,'VERA Pension Factors'!P7:AB7,0),FALSE)),\"\")","v":""},null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<65,'Member Details'!K25=\"Yes\",'Member Details'!K14=2008),IF('Member Details'!Q25>=43402,VLOOKUP(Age!M18,'VERA Pension Factors'!A44:M53,MATCH(Age!M19,'VERA Pension Factors'!A36:M36,0),FALSE),VLOOKUP(Age!M18,'VERA Pension Factors'!P44:AB53,MATCH(Age!M19,'VERA Pension Factors'!P36:AB36,0),FALSE)),\"\")","v":""}]
[]
[{"$f":"IF('PI Finder'!F9>1,\"Plus Pension Increase\" &\" (\"&F14&\")\",\" \")","v":{"$error":"#N/A"}},null,null,{"$f":"IF('PI Finder'!F9>1,IF(E12<>0,(E12*F14)-E12,(D10*F14)-D10),0)","v":{"$error":"#N/A"}},null,{"$f":"IF('PI Finder'!F9>1,ROUND('PI Finder'!F9,4),0)","v":{"$error":"#N/A"}}]
[]
["Estimated Annual Pension",null,null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\"),SUM(E12+D14),SUM(D10+D14))","v":{"$error":"#N/A"}}]
[]
["Lump Sum"]
[{"$f":"IF('Member Details'!K14=1995,\"Pensionable Service\",\"\")","v":""}]
[]
[{"$f":"IF('Member Details'!K14=1995,'Member Details'!K21&\" Years \"& 'Member Details'!M21&\" Days x 3/80th of £\"&'Member Details'!K18,\"\")","v":""},null,null,{"$f":"IF('Member Details'!K14=1995,(('Member Details'!M21/365)+'Member Details'!K21)*'Member Details'!K18*3/80,0)","v":0}]
[{"$f":"IF('Member Details'!K14=2008,\"No Automatic Lump Sum given.\",\"\")","v":""},null,null,null,null,null,null,null,"VERA LS"]
[{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\",'Member Details'!K14=1995),\"Less early retirement reduction (\"&G23&\"%)\",\" \")","v":" "},null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\",'Member Details'!K14=1995),\"£\" & ROUND(D21,2) & \" x \" & I23,\" \")","v":" "},null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\",'Member Details'!K14=1995),ROUND('Benefit Certificate'!D21,2)*'Benefit Certificate'!I23,0)","v":0},{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K14=1995),(1-'Benefit Certificate'!I23)*100,\"\")","v":""},{"$f":"IF(F23<>\"\",ROUND(F23,2),\"\")","v":""},null,{"$f":"IF(AND('Member Details'!Q16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\",'Member Details'!K14=1995),IF('Member Details'!Q25>=43402,VLOOKUP(Age!M18,'VERA LS Factors'!A7:M19,MATCH(Age!M19,'VERA LS Factors'!A7:M7,0),FALSE),VLOOKUP(Age!M18,'VERA LS Factors'!P7:AB19,MATCH(Age!M19,'VERA LS Factors'!P7:AB7,0),FALSE)),\"\")","v":""}]
[{"$f":"IF('Member Details'!K14=2008,\"You may wish to give up part of your pension to receive a tax free Lump Sum.\",\"\")","v":""}]
[{"$f":"IF(AND('PI Finder'!F9>1,'Member Details'!K14=1995),\"Plus Pension Increase\" &\" (\"&F25&\")\",\" \")","v":{"$error":"#N/A"}},null,null,{"$f":"IF(AND('PI Finder'!F9>1,'Member Details'!K14=1995),IF(E23<>0,(E23*F25)-E23,(D21*F25)-D21),0)","v":{"$error":"#N/A"}},null,{"$f":"IF(AND('PI Finder'!F9>1,'Member Details'!K14=1995),ROUND('PI Finder'!F9,4),0)","v":{"$error":"#N/A"}}]
[{"$f":"IF('Member Details'!K14=2008,\"The maximum allowed by HM Revenue & Customs is 25% of your Fund Value.\",\"\")","v":""}]
[{"$f":"IF('Member Details'!K14=1995,\"Estimated Lump Sum\",\"\")","v":""},null,null,{"$f":"IF(AND('Member Details'!O16=\"VERA\",Age!M18<60,'Member Details'!K25=\"Yes\"),SUM(E23+D25),SUM(D21+D25))","v":{"$error":"#N/A"}}]
[]
["HMRC Lifetime Allowance (LTA)"]
[]
["Lifetime Allowance",null,null,{"$f":"IF('PI Finder'!F3=2018,1030000,1055000)","v":1055000}]
["Value of Crystallised Benefits",null,null,{"$f":"(D16*20)+D27","v":{"$error":"#N/A"}}]
["Percentage of LTA Used (%)",null,null,{"$f":"(D32/D31)*100","v":{"$error":"#N/A"}}]
["Value of LTA Unused",null,null,{"$f":"IF(D31-D32<0,0,D31-D32)","v":{"$error":"#N/A"}}]
["Percentage of LTA Unused (%)",null,null,{"$f":"IF(100-D33<0,0,100-D33)","v":{"$error":"#N/A"}}]

{"sheet":"Letter","index":9,"n_rows":103,"n_cols":8,"rows_kept":103,"cut":false,"hidden":true,"merged":[[4,6,4,7],[5,6,5,7],[6,6,6,7],[10,0,10,2],[9,0,9,2],[8,0,8,2],[10,6,10,7],[27,6,27,7],[27,4,27,5],[12,6,12,7],[29,0,29,7],[20,0,20,7],[25,0,25,1],[26,0,26,1],[27,0,27,1],[25,2,25,3],[74,0,81,8],[102,0,109,8],[61,0,72,8],[82,0,101,8],[31,14,31,15],[32,0,32,7],[50,0,50,3],[33,0,33,1],[33,2,33,3],[33,4,33,5],[33,6,33,7],[38,0,42,7],[35,0,37,7],[43,0,44,7],[31,12,31,13],[11,0,11,2],[30,2,30,3],[11,6,11,7],[30,6,30,7],[26,2,26,3],[27,2,27,3],[25,4,25,5],[26,4,26,5],[16,6,16,7],[22,0,23,7],[30,0,30,1],[12,0,12,2],[30,4,30,5],[18,0,18,3],[25,6,25,7],[26,6,26,7]]}
[]
[]
[]
[]
[null,null,null,null,null,null,"7 Tweedside Park"]
[null,null,null,null,null,null,"Tweedbank"]
[null,null,null,null,null,null,"Galashiels"]
[null,null,null,null,null,null,null,"TD1 3TE"]
[{"$f":"'Member Details'!K8&\" \"&'Member Details'!L8&\" \"&'Member Details'!M8","v":"  "},null,null,null,null,null,null,"www.pensions.gov.scot"]
[{"$f":"'Member Details'!K32","v":0}]
[{"$f":"'Member Details'!K33","v":0},null,null,null,null,null,"Tel:   01896 893000"]
[{"$f":"'Member Details'!K34","v":0},null,null,null,null,null,"Fax:  01896 893214"]
[{"$f":"'Member Details'!K35","v":0},null,null,null,null,null,"nhsawards@gov.scot"]
[{"$f":"'Member Details'!K36","v":0}]
[null,null,null,null,null,null,"Our ref: ",{"$f":"'Member Details'!K10","v":0}]
[null,null,null,null,null,null,"Letter Ref: ","Pres v1.0"]
[null,null,null,null,null,null,{"$f":"NOW()","v":"2021-10-28T16:48:15.430"}]
[]
[{"$f":"\"Dear \"&'Member Details'!K8&\" \"&'Member Details'!M8","v":"Dear  "}]
[]
["National Health Service Superannuation Scheme (Scotland)"]
[]
["In accordance with your request please find enclosed an estimate of your retirement benefits.  You should read the notes for further explanatory information."]
[]
[]
["Name",null,{"$f":"'Member Details'!L8&\" \"&'Member Details'!M8","v":" "},null,"National Insurance No",null,{"$f":"'Member Details'!K38","v":0}]
["Date of Birth  ",null,{"$f":"'Member Details'!K12","v":"00:00:00"},null,"Superannuation No",null,{"$f":"'Member Details'!K10","v":0}]
["Normal Retirement Date",null,{"$f":"IF('Member Details'!K14=1995,DATE(YEAR('Member Details'!K12)+60,MONTH('Member Details'!K12),DAY('Member Details'!K12)),DATE(YEAR('Member Details'!K12)+65,MONTH('Member Details'!K12),DAY('Member Details'!K12)))","v":"1964-12-31"},null,"Normal Pension Age",null,{"$f":"IF('Member Details'!K14=1995,60,65)","v":65}]
[]
[{"$f":"\"Service/Salary Details at Last Date of Pensionable Service (\"&TEXT('Member Details'!K16,\"dd/mm/yyyy\")&\")\"","v":"Service/Salary Details at Last Date of Pensionable Service (00/01/1900)"}]
["Pensionable Service",null,{"$f":"'Member Details'!K21&\" Years \"&'Member Details'!M21&\" Days\"","v":" Years  Days"},null,"Pensionable Salary",null,{"$f":"'Member Details'!K18","v":0}]
[]
[{"$f":"IF('Member Details'!Q25<>\"\",\"Estimated Current Retirement Benefits (\"&TEXT('Member Details'!Q25,\"dd/mm/yyyy\")&\")\",\"Estimated Current Retirement Benefits (\"&TEXT(Letter!G17,\"dd/mm/yyyy\")&\")\")","v":"Estimated Current Retirement Benefits (28/10/2021)"}]
["Pension",null,{"$f":"'Benefit Certificate'!D16","v":{"$error":"#N/A"}},null,"Lump Sum",null,{"$f":"IF('Member Details'!K14=1995,ROUND('Benefit Certificate'!D27,2),\"No Automatic Lump Sum\")","v":"No Automatic Lump Sum"}]
[]
["As you are no longer in pensionable employment, your basic retirement benefits should remain unchanged.  These will be index linked in line with inflation until retirement.  "]
[]
[]
["This is not a statement of your legal entitlement and is intended for illustrative purposes only.  Exact figures for retirement benefits cannot be given until an application for retirement benefits has been made in accordance with the scheme rules.  Scottish Public Pensions Agency will accept no responsibility for the accuracy of this information."]
[]
[]
[]
[]
["If you require any further information please do not hesitate to contact the Agency at the above address."]
[]
[]
["Yours sincerely"]
[]
[]
[]
["SPPA Customer Services"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Pensionable Salary\n\nFor members of the 1995 section of the NHS Superannuation Scheme (Scotland) the pensionable salary used to calculate scheme benefits on retirement is the best of the last 3 years, this means the pensionable salary taken back 365 days from the date of retirement as supplied by your employer.\n\nFor members of the 2008 section of the NHS Superannuation Scheme (Scotland) the salary used in calculating your retirement benefits is calculated as the average of the best consecutive 3 years’ revalued salaries in the last 10 years.\n\nFor the purposes of this illustration your salary information has been based on your preserved pensionable salary.  If you were part-time, this will be based on the full time equivalent salary rate.  We would emphasise that while every effort has been made to ensure the accuracy of your pensionable salary it is not until you retire that an accurate calculation can be made.\n"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Pensionable Service\n\nThis is the period of employment that is taken into account when working out pension benefits. The figure quoted is your pensionable service to your last day worked. It will include any service you have already transferred into the scheme from another pension scheme.  Please note that part-time service is converted to the equivalent full time service.  For example, if you worked 18.75 hours per week instead of 37.5 for a full time employment then you would accrue 183 days service instead of 365 for each year.  No projected service has been added as you have left pensionable employment.\n"]
[]
[]
[]
[]
[]
[]
[]
["Estimated Current Benefits\n\n1995 Member\n\nIf you are a 1995 section member, your annual pension has been calculated using the following formula:\n\nPension:       Pensionable Service x Pensionable Salary x 1/80th\nLump Sum:   Pensionable Service x Pensionable Salary x 3/80th\n\nIf you worked after 30 March 2000, you may take you benefits prior to Normal Pension Age (NPA) of 60.  Any benefits payable prior to NPA will normally be subject to an actuarial reduction to allow for the benefits being paid earlier.\n\n2008 Member\n\nIf you are a 2008 section member, your annual pension has been calculated using the following formula:\n\nPension:       Pensionable Service x Pensionable Salary x 1/60th\nLump Sum:   No Automatic Lump Sum\n\nAny benefits payable prior to NPA of 65 will normally be subject to an actuarial reduction to allow for the benefits being paid earlier.\n\n"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Increasing your Tax Free Lump Sum\n\nThere is the provision to give up an amount of pension in exchange for an additional lump sum up to the maximum allowed by HM Revenue & Customs of 25% of the fund value.  There is a Commutation Calculator on our website that can be used to project estimated values.  The factor for converting your pension into lump sum is 12:1 which means that for every £1 of pension you give up, you will get £12 added to your lump sum."]

{"sheet":"Practitioners Member Details","index":10,"n_rows":35,"n_cols":21,"rows_kept":35,"cut":false,"hidden":true,"merged":[[13,8,13,9],[13,10,13,13],[1,2,3,4],[1,5,3,18],[5,9,5,14],[7,8,7,9],[7,12,7,13],[8,2,8,4],[9,2,9,4],[9,10,9,13],[11,8,11,9],[11,10,11,13],[9,7,9,9],[14,2,14,4],[15,2,15,4],[15,10,15,13],[17,2,17,4],[17,10,17,13],[17,7,17,9],[15,7,15,9],[21,14,21,15],[21,16,21,17],[26,8,26,15],[28,8,28,9],[28,10,28,13],[32,8,32,9],[32,10,32,13],[34,8,34,9],[34,10,34,13],[19,10,19,13],[19,7,19,9],[29,8,29,9],[29,10,29,13],[30,8,30,9],[30,10,30,13],[31,8,31,9],[31,10,31,13],[21,10,21,13]]}
[]
[null,null,null,null,null,"NHS Superannuation Scheme (Scotland) Preserved Benefits Estimate Calculator"]
[]
[]
[]
[null,null,null,null,"Practitioner Member Details",null,null,null,null,"PLEASE COMPLETE ALL NECESSARY DATA"]
[]
[null,null,null,null,null,null,null,null,"Members Name  ",null,null,null,null,null,null,"Eg: Mr | J | Smith"]
[]
[null,null,null,null,null,null,null,"Superannuation Number  "]
[]
[null,null,null,null,null,null,null,null,"Date of Birth  ",null,null,null,null,null,null,null,null,null,null,{"$f":"DATEDIF(K12,NOW(),\"Y\")","v":121},"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[null,null,null,null,null,null,null,null,"Scheme  ",null,null,null,null,null,null,null,null,null,1995]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2008]
[null,null," ",null,null,null,null,"Last Day Worked in NHS  ",null,null,null,null,null,null,null,{"$f":"K16+1","v":"1900-01-01"},{"$f":"IF(R16>=S16,\"VERA\",\"AGE\")","v":"AGE"},{"$f":"K16","v":0},36616]
[]
[null,null," ",null,null,null,null,"Deferred Basic Pension  "]
[]
[null,null,null,null,null,null,null,{"$f":"IF(K14=2008,\"\",\"Deferred Basic Lump Sum  \")","v":"Deferred Basic Lump Sum  "}]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(T12>=55,\"Are you looking for a Retirement Estimate?  \",\"\")","v":"Are you looking for a Retirement Estimate?  "},null,null,null,null,{"$f":"IF(K22=\"Yes\",\"Retirement Date  \",\"\")","v":""},null,null,null,"Yes"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"No"]
[]
[]
[]
[null,null,null,null,null,null,null,null,"Additional Information if Letter and Certificate Required"]
[]
[null,null,null,null,null,null,null,null,"Address Line 1  "]
[null,null,null,null,null,null,null,null,"Address Line 2  "]
[null,null,null,null,null,null,null,null,"Address Line 3  "]
[null,null,null,null,null,null,null,null,"Address Line 4  "]
[null,null,null,null,null,null,null,null,"Post Code  "]
[]
[null,null,null,null,null,null,null,null,"NI Number  "]

{"sheet":"Practitioners Letter","index":11,"n_rows":87,"n_cols":8,"rows_kept":87,"cut":false,"hidden":true,"merged":[[86,0,108,8],[110,0,113,8],[65,0,85,8],[32,0,34,7],[35,0,39,7],[40,0,41,7],[49,0,49,3],[28,14,28,15],[29,0,29,7],[30,0,30,1],[30,2,30,3],[30,4,30,5],[30,6,30,7],[28,12,28,13],[26,0,26,1],[26,2,26,3],[26,4,26,5],[26,6,26,7],[27,0,27,1],[27,2,27,3],[27,4,27,5],[27,6,27,7],[22,0,23,7],[25,0,25,1],[25,2,25,3],[25,4,25,5],[25,6,25,7],[9,0,9,2],[20,0,20,7],[4,6,4,7],[5,6,5,7],[6,6,6,7],[8,0,8,2],[10,0,10,2],[10,6,10,7],[11,0,11,2],[11,6,11,7],[12,0,12,2],[12,6,12,7],[16,6,16,7],[18,0,18,3],[13,0,13,2],[14,0,14,2]]}
[]
[]
[]
[]
[null,null,null,null,null,null,"7 Tweedside Park"]
[null,null,null,null,null,null,"Tweedbank"]
[null,null,null,null,null,null,"Galashiels"]
[null,null,null,null,null,null,null,"TD1 3TE"]
[{"$f":"'Practitioners Member Details'!K8&\" \"&'Practitioners Member Details'!L8&\" \"&'Practitioners Member Details'!M8","v":"  "},null,null,null,null,null,null,"www.pensions.gov.scot"]
[{"$f":"'Practitioners Member Details'!K29","v":0}]
[{"$f":"'Practitioners Member Details'!K30","v":0},null,null,null,null,null,"Tel:   01896 893000"]
[{"$f":"'Practitioners Member Details'!K31","v":0},null,null,null,null,null,"Fax:  01896 893214"]
[{"$f":"'Practitioners Member Details'!K32","v":0},null,null,null,null,null,"nhspractitioner@gov.scot"]
[{"$f":"'Practitioners Member Details'!K33","v":0}]
[null,null,null,null,null,null,"Our ref: ",{"$f":"'Practitioners Member Details'!K10","v":0}]
[null,null,null,null,null,null,"Letter Ref: ","Pres v1.0"]
[null,null,null,null,null,null,{"$f":"NOW()","v":"2021-10-28T16:48:15.430"}]
[]
[{"$f":"\"Dear \"&'Practitioners Member Details'!K8&\" \"&'Practitioners Member Details'!M8","v":"Dear  "}]
[]
["National Health Service Superannuation Scheme (Scotland)"]
[]
["In accordance with your request please find enclosed an estimate of your retirement benefits.  You should read the notes for further explanatory information."]
[]
[]
["Name",null,{"$f":"'Practitioners Member Details'!L8&\" \"&'Practitioners Member Details'!M8","v":" "},null,"National Insurance No",null,{"$f":"'Practitioners Member Details'!K35","v":0}]
["Date of Birth",null,{"$f":"'Practitioners Member Details'!K12","v":"00:00:00"},null,"Superannuation No",null,{"$f":"'Practitioners Member Details'!K10","v":0}]
["Normal Retirement Date",null,{"$f":"IF('Practitioners Member Details'!K14=1995,DATE(YEAR('Practitioners Member Details'!K12)+60,MONTH('Practitioners Member Details'!K12),DAY('Practitioners Member Details'!K12)),DATE(YEAR('Practitioners Member Details'!K12)+65,MONTH('Practitioners Member Details'!K12),DAY('Practitioners Member Details'!K12)))","v":"1964-12-31"},null,"Normal Pension Age",null,{"$f":"IF('Practitioners Member Details'!K14=1995,60,65)","v":65}]
[]
[{"$f":"IF('Practitioners Member Details'!Q22<>\"\",\"Estimated Current Retirement Benefits (\"&TEXT('Practitioners Member Details'!Q22,\"dd/mm/yyyy\")&\")\",\"Estimated Current Retirement Benefits (\"&TEXT(G17,\"dd/mm/yyyy\")&\")\")","v":"Estimated Current Retirement Benefits (28/10/2021)"}]
["Pension",null,{"$f":"'Practitioners Ben Certificate'!D16","v":{"$error":"#N/A"}},null,"Lump Sum",null,{"$f":"IF('Practitioners Member Details'!K14=1995,ROUND('Practitioners Ben Certificate'!D27,2),\"No Automatic Lump Sum\")","v":"No Automatic Lump Sum"}]
[]
["As you are no longer in pensionable employment, your basic retirement benefits should remain unchanged.  These will be index linked in line with inflation until retirement.  "]
[]
[]
["This is not a statement of your legal entitlement and is intended for illustrative purposes only.  Exact figures for retirement benefits cannot be given until an application for retirement benefits has been made in accordance with the scheme rules.  Scottish Public Pensions Agency will accept no responsibility for the accuracy of this information."]
[]
[]
[]
[]
["If you require any further information please do not hesitate to contact the Agency at the above address."]
[]
[]
["Yours sincerely"]
[]
[]
[]
[]
[]
["NHS Practitioners Team"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes\n\nPension benefits for service as a practitioner are based on pensionable remuneration earned in each financial year which is then uprated by factors to a current value at the date of ceasing to pay contributions and added together to give the Total Uprated Superannable Remuneration (TUSR).\n\nThe pension in the 1995 Section of the Scheme is calculated at 1.4% of the TUSR and the tax free lump sum as 4.2% of the TUSR.\n\nIn the 2008 Section the pension is calculated at 1.87% of the TUSR.  There is no automatic tax free lump sum however there is provision to give up an amount of pension in exchange for a tax free lump sum.  Further information is provided below.\n\nPension benefits for non-practitioner earnings are based on an accrual rate of 1/80th for the 1995 section and 1/60th for the 2008 section.\n\nPension flexibilities for practitioners have been applied but these cannot be fully tested until retirement when the highest possible benefits will be paid.\n\nAny service purchased as the result of an added years contract has been included in the estimate as a proportional credit.\n\nPractitioner earnings and the Consumer Price Index rates are not available in advance therefore SPPA do not provide projections of benefits."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Increasing your Tax Free Lump Sum\n\nThere is the provision to give up an amount of pension in exchange for an additional lump sum up to the maximum allowed by HM Revenue & Customs of 25% of the fund value.  There is a Commutation Calculator on our website that can be used to project estimated values.  The factor for converting your pension into lump sum is 12:1 which means that for every £1 of pension you give up, you will get £12 added to your lump sum."]

{"sheet":"Practitioners PI Finder","index":12,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":true,"merged":[]}
[]
[null,null,null,null,null,"yyyy","PI Date"]
[null,null,"Select PI table:",null,null,{"$f":"IF(AND('Practitioners Member Details'!K25=\"Yes\",'Practitioners Member Details'!Q25<G3),2019,2020)","v":2020},43927]
[]
[null,null,null,null,null,"dd/mm/yyyy"]
[null,null,"Enter date for PI:",null,null,{"$f":"'Practitioners Member Details'!P16","v":"1900-01-01"}]
[]
[]
[null,null,"PI for this date is:",null,null,{"$f":"IF(F6=0/1/1900,1,VLOOKUP(F6,'PI Data'!$A$3:$AZ$998,F3 - 'PI Data'!$A$1 + 2))","v":{"$error":"#N/A"}}]

{"sheet":"Practitioners Ben Certificate","index":13,"n_rows":35,"n_cols":11,"rows_kept":35,"cut":false,"hidden":true,"merged":[[10,0,10,1],[10,2,10,3],[0,0,0,4],[1,0,1,4],[2,0,2,4],[3,0,3,4],[4,2,4,3],[5,2,5,3],[6,0,6,4],[7,0,7,2],[7,3,7,4],[9,0,9,2],[9,3,9,4],[21,0,21,1],[11,0,11,1],[11,2,11,3],[12,0,12,1],[13,0,13,1],[13,3,13,4],[15,0,15,1],[15,3,15,4],[17,0,17,4],[18,0,18,2],[18,3,18,4],[20,0,20,2],[20,3,20,4],[30,0,30,2],[30,3,30,4],[22,0,22,1],[22,2,22,3],[23,0,23,4],[24,0,24,2],[24,3,24,4],[25,0,25,4],[26,0,26,1],[26,3,26,4],[28,0,28,4],[29,0,29,2],[29,3,29,4],[34,0,34,2],[34,3,34,4],[31,0,31,2],[31,3,31,4],[32,0,32,2],[32,3,32,4],[33,0,33,2],[33,3,33,4]]}
[{"$f":"IF('Practitioners Member Details'!K14=1995,\"NHS 1995 Section\",\"NHS 2008 Section\")","v":"NHS 2008 Section"}]
["Estimated Retirement Benefits from Deferred Status"]
[{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K23=\"Yes\"),\"with Actuarial Reduced Pension\",\"\")","v":""}]
[{"$f":"IF('Practitioners Member Details'!Q23<>\"\",'Practitioners Member Details'!Q23,NOW())","v":"2021-10-28T16:48:15.430"}]
["Name:",{"$f":"'Practitioners Member Details'!K8&\" \"&'Practitioners Member Details'!L8&\" \"&'Practitioners Member Details'!M8","v":"  "},"Last day of Service:",null,{"$f":"'Practitioners Member Details'!K16","v":"00:00:00"}]
["NI Number:",{"$f":"'Practitioners Member Details'!K35","v":0},"Reference:",null,{"$f":"'Practitioners Member Details'!K10","v":0}]
["Annual Pension"]
[]
[]
["Deferred Basic Total Pension",null,null,{"$f":"'Practitioners Member Details'!K18","v":0}]
[null,null,null,null,null,null,null,null,"VERA 1995",null,"VERA 2008"]
[{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\"),\"Less early retirement reduction (\"&G12&\"%)\",\" \")","v":" "},null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K23=\"Yes\",'Practitioners Member Details'!K14=1995),\"£\" & ROUND(D10,2) & \" x \" & I12,IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<65,'Practitioners Member Details'!K23=\"Yes\",'Practitioners Member Details'!K14=2008),\"£\" & ROUND(D10,2) & \" x \" & K12,\" \"))","v":" "},null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\",'Practitioners Member Details'!K14=1995),D10*I12,IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<65,'Practitioners Member Details'!K22=\"Yes\",'Practitioners Member Details'!K14=2008),D10*K12,0))","v":0},{"$f":"IF(AND('Practitioners Member Details'!K14=1995,I12<>\"\"),((1-I12)*100),IF(AND('Practitioners Member Details'!K14=2008,K12<>\"\"),((1-K12)*100),\"\"))","v":""},{"$f":"IF(F12<>\"\",ROUND(F12,2),\"\")","v":""},null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\",'Practitioners Member Details'!K14=1995),IF('Practitioners Member Details'!Q22>=43402,VLOOKUP(Age!M18,'VERA Pension Factors'!A7:M18,MATCH(Age!M19,'VERA Pension Factors'!A7:M7,0),FALSE),VLOOKUP(Age!M18,'VERA Pension Factors'!P7:AB18,MATCH(Age!M19,'VERA Pension Factors'!P7:AB7,0),FALSE)),\"\")","v":""},null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<65,'Practitioners Member Details'!K22=\"Yes\",'Practitioners Member Details'!K14=2008),IF('Practitioners Member Details'!Q22>=43402,VLOOKUP(Age!M18,'VERA Pension Factors'!A44:M53,MATCH(Age!M19,'VERA Pension Factors'!A36:M36,0),FALSE),VLOOKUP(Age!M18,'VERA Pension Factors'!P44:AB53,MATCH(Age!M19,'VERA Pension Factors'!P36:AB36,0),FALSE)),\"\")","v":""}]
[]
[{"$f":"IF('Practitioners PI Finder'!F9>1,\"Plus Pension Increase\" &\" (\"&F14&\")\",\" \")","v":{"$error":"#N/A"}},null,null,{"$f":"IF('Practitioners PI Finder'!F9>1,IF(E12<>0,(E12*F14)-E12,(D10*F14)-D10),0)","v":{"$error":"#N/A"}},null,{"$f":"IF('Practitioners PI Finder'!F9>1,ROUND('Practitioners PI Finder'!F9,4),0)","v":{"$error":"#N/A"}}]
[]
["Estimated Annual Pension",null,null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\"),SUM(E12+D14),SUM(D10+D14))","v":{"$error":"#N/A"}}]
[]
["Lump Sum"]
[]
[]
["Deferred Basic Lump Sum",null,null,{"$f":"'Practitioners Member Details'!K20","v":0}]
[{"$f":"IF('Practitioners Member Details'!K14=2008,\"No Automatic Lump Sum given.\",\"\")","v":""},null,null,null,null,null,null,null,"VERA LS"]
[{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\",'Practitioners Member Details'!K14=1995),\"Less early retirement reduction (\"&G23&\"%)\",\" \")","v":" "},null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K23=\"Yes\",'Practitioners Member Details'!K14=1995),\"£\" & ROUND(D21,2) & \" x \" & I23,\" \")","v":" "},null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\",'Practitioners Member Details'!K14=1995),ROUND('Practitioners Ben Certificate'!D21,2)*'Practitioners Ben Certificate'!I23,0)","v":0},{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K14=1995),(1-'Practitioners Ben Certificate'!I23)*100,\"\")","v":""},{"$f":"IF(F23<>\"\",ROUND(F23,2),\"\")","v":""},null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\",'Practitioners Member Details'!K14=1995),IF('Practitioners Member Details'!Q22>=43402,VLOOKUP(Age!M18,'VERA LS Factors'!A7:M19,MATCH(Age!M19,'VERA LS Factors'!A7:M7,0),FALSE),VLOOKUP(Age!M18,'VERA LS Factors'!P7:AB19,MATCH(Age!M19,'VERA LS Factors'!P7:AB7,0),FALSE)),\"\")","v":""}]
[{"$f":"IF('Practitioners Member Details'!K14=2008,\"You may wish to give up part of your pension to receive a tax free Lump Sum.\",\"\")","v":""}]
[{"$f":"IF(AND('Practitioners PI Finder'!F9>1,'Practitioners Member Details'!K14=1995),\"Plus Pension Increase\" &\" (\"&F25&\")\",\" \")","v":{"$error":"#N/A"}},null,null,{"$f":"IF(AND('Practitioners PI Finder'!F9>1,'Practitioners Member Details'!K14=1995),IF(E23<>0,(E23*F25)-E23,(D21*F25)-D21),0)","v":{"$error":"#N/A"}},null,{"$f":"IF(AND('Practitioners PI Finder'!F9>1,'Practitioners Member Details'!K14=1995),ROUND('Practitioners PI Finder'!F9,4),0)","v":{"$error":"#N/A"}}]
[{"$f":"IF('Practitioners Member Details'!K14=2008,\"The maximum allowed by HM Revenue & Customs is 25% of your Fund Value.\",\"\")","v":""}]
[{"$f":"IF('Practitioners Member Details'!K14=1995,\"Estimated Lump Sum\",\"\")","v":""},null,null,{"$f":"IF(AND('Practitioners Member Details'!Q16=\"VERA\",Age!M18<60,'Practitioners Member Details'!K22=\"Yes\"),SUM(E23+D25),SUM(D21+D25))","v":{"$error":"#N/A"}}]
[]
["HMRC Lifetime Allowance (LTA)"]
[]
["Lifetime Allowance",null,null,{"$f":"IF('Practitioners PI Finder'!F3=2018,1030000,1055000)","v":1055000}]
["Value of Crystallised Benefits",null,null,{"$f":"(D16*20)+D27","v":{"$error":"#N/A"}},null,null,"Tax Charge Message"]
["Percentage of LTA Used (%)",null,null,{"$f":"(D32/D31)*100","v":{"$error":"#N/A"}}]
["Value of LTA Unused",null,null,{"$f":"IF(D31-D32<0,0,D31-D32)","v":{"$error":"#N/A"}}]
["Percentage of LTA Unused (%)",null,null,{"$f":"IF(100-D33<0,0,100-D33)","v":{"$error":"#N/A"}}]