Information for COMP schemes and COMP sections of COMB schemes

Contracted-out Rebate The employers' Contracted-out rebate will increase to 1.4% with effect from 6 April 2007. The employees' Contracted-out rebate remains at 1.6%.

Age-related Rebates for COMP/ COMPSHP Schemes for tax years 2007- 2008 to 2011-2012

  Appropriate age-related percentage for the tax year

Age on last day of preceding tax year

2007-08

2008-09

2009-10

20010-11

2011-12

15

3.0

3.0

3.0

3.0

3.0

16

3.0

3.0

3.0

3.0

3.0

17

3.1

3.1

3.1

3.1

3.1

18

3.2

3.2

3.2

3.2

3.2

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

3.6

3.6

3.6

3.6

3.6

24

3.7

3.7

3.7

3.7

3.7

25

3.8

3.8

3.8

3.8

3.8

26

3.9

3.9

3.9

3.9

3.9

27

4.0

4.0

4.0

4.0

4.0

28

4.1

4.1

4.1

4.1

4.1

29

4.1

4.2

4.2

4.2

4.2

30

4.2

4.3

4.3

4.3

4.3

31

4.3

4.4

4.4

4.4

4.4

32

4.5

4.5

4.5

4.5

4.5

33

4.6

4.6

4.6

4.6

4.6

34

4.7

4.7

4.7

4.7

4.7

35

4.8

4.8

4.8

4.8

4.8

36

5.0

5.0

5.0

5.0

5.0

37

5.1

5.1

5.1

5.1

5.2

38

5.3

5.3

5.3

5.3

5.3

39

5.5

5.5

5.5

5.5

5.5

40

5.6

5.6

5.6

5.6

5.6

41

5.8

5.8

5.8

5.8

5.8

42

5.9

5.9

6.0

6.0

6.0

43

6.1

6.1

6.1

6.1

6.1

44

6.3

6.3

6.3

6.3

6.3

45

6.6

6.4

6.4

6.5

6.5

46

6.9

6.7

6.6

6.6

6.6

47

7.2

7.1

6.9

6.8

6.8

48

7.4

7.4

7.2

7.1

7.0

49

7.4

7.4

7.4

7.4

7.3

50

7.4

7.4

7.4

7.4

7.4

51

7.4

7.4

7.4

7.4

7.4

52

7.4

7.4

7.4

7.4

7.4

53

7.4

7.4

7.4

7.4

7.4

54

7.4

7.4

7.4

7.4

7.4

55

7.4

7.4

7.4

7.4

7.4

56

7.4

7.4

7.4

7.4

7.4

57

7.4

7.4

7.4

7.4

7.4

58

7.4

7.4

7.4

7.4

7.4

59

7.4

7.4

7.4

7.4

7.4

60

7.4

7.4

7.4

7.4

7.4

61

7.4

7.4

7.4

7.4

7.4

62

7.4

7.4

7.4

7.4

7.4

63

7.4

7.4

7.4

7.4

7.4