Contents of Part E7
E7.1ÌýÌýÌýÌý Pensions generally
E7.2ÌýÌýÌýÌý Registered pension schemes
Division E7.1ÌýÌýÌýÌý UK state pension provision and taxation
For updates affecting this Division please see Part E0 Updates
UK state pension provision and taxation
E7.109 Post-6 April 2016 state pension—single tier pension (STP)
For the latest New Development, see ND.2571.
Entitlement to the single tier pension
People reaching state pension age on or after 6 April 2016 receive the single tier state pension (STP). The amount received depends on the number of qualifying years of national insurance contributions.
| Number of qualifying years | Entitlement to single tier state pension |
| Less than 10 years | No entitlement to state pension1 |
| More than 10 years but less than 35 years | Entitled to a reduced rate state pension2.
The reduced rate is calculated as the ratio of the number of qualifying years, to the number required for the full rate (for example, someone with 20 qualifying years will be entitled to a fraction of the |
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