The Social Security Pensions (Flat Rate Accrual Amount) Order 2013

This Order is made following a review by the Secretary of State under section 148AA(1) of the Social Security Administration Act 1992 (c. 5) of the general level of earnings in Great Britain with a view to determining whether, and if so by how much, the general level of earnings has increased during the period from 1st October 2011 to 30th September 2012. As a result of that review, it appears to the Secretary of State that the general level of earnings during that period has increased by 1.8%. This Order therefore directs, in accordance with section 148AA(4) of that Act, that the flat rate accrual amount for the tax year beginning 6th April 2013, and subsequent tax years, shall be £91.00.