Hi Peter We have had a number of folk asking for this over the years. I asked why once as there was little difference between the rates for pensions and long term sickness benefit. At that time you paid tax on pensions but not sickness benefit so it was quite lucrative (and legal). Things are changing now as the Department of Stealth and Total Obscurity have twigged to this. ( I can pay tribute to Ronnie Barker too) It may have been a remnant of a time of later retirement ages?? Tom %%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%