Introduced under the Pensions Act 2007 as part of the simplification of the state second pension (S2P), the upper accrual point (UAP) replaces the upper earnings limit for the purpose of calculating (and capping) entitlement to S2P. Since the 2009/10 tax year, the UAP has been fixed at £770 a week (the level of the upper earnings limit for 2008/09). It has remained at that level for the tax years since, leading to an erosion of earnings-related S2P accrual. The original intention when the UAP was introduced was that by 2030, entitlement to S2P will be calculated entirely on a flat-rate basis. However, the government abolished S2P completely in April 2016.