
1 
This Order may be cited as the Social Security (Reduced Rates of Class 1 Contributions and Rebates) (Money Purchase Contracted-out Schemes) Order 1996 and shall come into force on 6th April 1997.
2 
For the purposes of section 42A of the Pension Schemes Act 1993—
(a) the appropriate flat-rate percentage in respect of earners for the tax years 1997—98 to 2001—02, in the case of a primary Class 1 contribution is 1.6 per cent and, in the case of a secondary Class 1 contribution is 1.5 per cent;
(b) the appropriate age-related percentages in respect of earners in the tax years 1997—98 to 2001—02 are those specified in the Table in the Schedule to this Order by reference to their ages on the last day of the preceding tax year.
Signed by authority of the Secretary of State for Social Security.
Oliver Heald
Parliamentary Under-Secretary of State,
Department of Social Security
3rd April 1996
SCHEDULE
Article 2(b)
Appropriate age-related percentages of earnings exceeding the lower earnings limit but not the upper earnings limit.
Age on last day of preceding tax year Appropriate age-related percentages for the tax year
 1997–98 1998–99 1999–2000 2000–2001  2001–2002
15 3.1 3.1 3.1 3.1 3.1
16 3.2 3.2 3.2 3.2 3.2
17 3.2 3.2 3.2 3.2 3.2
18 3.3 3.3 3.3 3.3 3.3
19 3.3 3.3 3.3 3.3 3.3
20 3.4 3.4 3.4 3.4 3.4
21 3.4 3.4 3.4 3.4 3.4
22 3.5 3.5 3.5 3.5 3.5
23 3.5 3.5 3.5 3.5 3.5
24 3.6 3.6 3.6 3.6 3.6
25 3.6 3.7 3.7 3.7 3.7
26 3.7 3.7 3.7 3.7 3.7
27 3.8 3.8 3.8 3.8 3.8
28 3.8 3.8 3.8 3.8 3.8
29 3.9 3.9 3.9 3.9 3.9
30 3.9 3.9 3.9 3.9 3.9
31 4.0 4.0 4.0 4.0 4.0
32 4.0 4.0 4.0 4.0 4.1
33 4.1 4.1 4.1 4.1 4.1
34 4.2 4.2 4.2 4.2 4.2
35 4.3 4.2 4.2 4.2 4.2
36 4.5 4.4 4.3 4.3 4.3
37 4.6 4.5 4.4 4.4 4.4
38 4.8 4.7 4.6 4.5 4.4
39 5.0 4.9 4.8 4.7 4.6
40 5.2 5.1 5.0 4.8 4.7
41 5.4 5.3 5.1 5.0 4.9
42 5.8 5.5 5.3 5.2 5.1
43 6.4 5.9 5.6 5.4 5.3
44 7.2 6.5 6.0 5.6 5.5
45 8.0 7.3 6.6 6.1 5.7
46 8.9 8.1 7.4 6.7 6.1
47 9.0 9.0 8.2 7.5 6.8
48 9.0 9.0 9.0 8.3 7.6
49 9.0 9.0 9.0 9.0 8.5
50 9.0 9.0 9.0 9.0 9.0
51 9.0 9.0 9.0 9.0 9.0
52 9.0 9.0 9.0 9.0 9.0
53 9.0 9.0 9.0 9.0 9.0
54 9.0 9.0 9.0 9.0 9.0
55 9.0 9.0 9.0 9.0 9.0
56 9.0 9.0 9.0 9.0 9.0
57 9.0 9.0 9.0 9.0 9.0
58 9.0 9.0 9.0 9.0 9.0
59 9.0 9.0 9.0 9.0 9.0
60 9.0 9.0 9.0 9.0 9.0
61 9.0 9.0 9.0 9.0 9.0
62 9.0 9.0 9.0 9.0 9.0
63 9.0 9.0 9.0 9.0 9.0