A contracted out defined benefit scheme based on salary-related benefits. The member’s pension benefits must be equivalent to, or better than, those specified under the reference scheme test. This means it must provide an inflation-linked pension from age 65 to a maximum of 5 per up cent p.a. where the starting pension is worked out by taking a minimum of 1/80th of the average salary over the three years prior to retirement for each year of service in the scheme, up to a maximum of 40 years. Members’ contributions are subject to normal IR limits on benefits and contributions.