The information is in the following table.
|Cost of contracted-out rebat e|
|Type of scheme||Employer||Employee||Employer||Employee||Employer||Employee|
| Note: |
1. Rebate expenditure for all years is estimated and based on the latest available contracting-out data in 'Second Tier Pension Provision'.
2. Figures are for the UK and expressed in cash terms.
3. The cost of paying the rebate will be balanced in the longer term by a reduction in the cost of the additional state pension.