A ready reckoner is a printed book or table containing pre-calculated values, often multiples of given amounts. They were widely used in shops and by tradesmen before the advent of cheap electronic calculators, metric weights and measures and decimal currencies in the 1970s.

The term 'ready reckoner' was coined by the schoolmaster Daniel Fenning with the publication of The ready reckoner; or trader's most useful assistant in 1757.[6] This was a modernised and extended version of Leybourn's work, which was reprinted in Boston, Massachusetts, about 1770, and translated into German in Germantown, Philadelphia, 1774.[7] Fenning's work continued to be reprinted in England until the early 1820s when several of the tables were superseded by the advent Imperial Weights and Measures under the Weights and Measures Act 1824.


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By the end of the eighteenth century, ready reckoners designed for the needs of particular trades or types of business began to appear. Thus The gentleman and farmers' assistant, by John Cullyer (1795) or The farmer's, grazier's, and butcher's ready reckoner (1796).

Hundreds of ready reckoners appeared, principally in the UK and US throughout the nineteenth century and the first half of the twentieth century, as they proved to be cheaper to produce and easier to use than alternative means of calculation. According to Williams and Johnson, 'Ready Reckoners were the dominant aid used for multiplication in trade from 1800 to 1950. Throughout this period their sales far exceeded any other calculating aid used in trade to assist in making routine calculations.'[8] It was only with the gradual introduction of mechanical and later electronic calculators that they began to be superseded.

The practice and PCN income ready-reckoner for 2023/24 was updated as at 1 April 2023 to cover income in 2023/24. It has since been further updated to reflect the recently agreed DDRB uplift for salaried general practice staff.

This ready reckoner has been developed for practitioners administering COVID-19 vaccinations during the Spring 2023 vaccination programme. Practitioners should always make sure they refer to the Green Book Chapter and other authoritative sources, ensuring the most up to date version is referred to.This guidance tool is for Spring 2023 programme only. Please refer to Green Book chapter or Patient Group Directions for those commencing a primary course.

In order to determine whether a measurement tool, such as a ready reckoner, is accurate, it must be compared to measurements determined by other dietary assessment techniques [4], such as computerised dietary analysis. Computerised dietary analysis is often viewed as the gold-standard for the calculation of nutrient intake with reference databases used as the foundation for analysis. Many computerised dietary assessment programs are in use with food database size varying from 70 to over 23,000 items [6].

Compared with computerised dietary analysis, the ready reckoner under-estimated 290 (70.2%), over-estimated 103 (25.0%) and obtained agreement for 20 (4.8%) energy intake data pairs. Of the protein intake analyses, the ready reckoner under-estimated 276 (66.8%), over-estimated 135 (32.7%) and obtained agreement for two (0.5%) data pairs.

In the present analysis a trend of closer agreement was observed within the first quartiles for both energy and protein. This supports a previous report that a ready reckoner was more likely to accurately calculate at smaller intakes and at mid-meals [2]. It is likely that at mid-meals, estimation of consumption is easier to standardise due to smaller intakes and the use of branded goods (such as pre-packaged biscuits). Unlike the study of Palmer et al. [2] reporting generally poor agreement between the two methods tested, this study found wide levels of agreement but high correlation between the two analysis methods. This difference in findings can be attributed to multiple factors, including variation in the interventions being tested and inter-rater reliability.

We suggest that the main cause of difference occurred not from the estimation of food intake (since both were analysed from identical records), but rather from inaccuracies in the development of the ready reckoner itself. It is therefore important to consider the context in which the ready reckoner may be used. This underestimation by the ready reckoner may limit the observation of clinically and statistically significant results when used for research. However, if it is known that a ready reckoner consistently under or over estimates elements of intake, appropriate adjustments may be made at the practitioner level. Therefore, it may be a useful tool to allow for rapid calculation of nutrient intake, particularly in clinical practice.

Purpose:  Many diseases of the cornea and ocular surface are manifestations of an underlying autoimmune process and require systemic immunosuppression for their management. These cases often present to a general ophthalmologist before being referred to an ocular immunologist or rheumatologist. However, the patients do need to be followed by the ophthalmologist to assess disease progression or for management of ocular co-morbidities and for taking care of ocular complications of the disease. Undeniably, there is a certain hesitance to promptly initiate them on systemic therapy because the literature regarding the indications, dosages, and side effects of this group of drugs is vast and dispersed.The aim of this review is to provide a source of ready reference for the general ophthalmologist as well as trainees and residents, on systemic immunosuppression for corneal and ocular surface disease.

Conclusions:  This review provides an uncluttered and wholesome understanding of systemic immunosuppression in cornea and ocular surface diseases, with the hope that this will serve as a ready reckoner and help bridge the gap between ophthalmology and rheumatology for the betterment of our patients.

This note presents a set of ready reckoners which show the estimated revenue impact of illustrative changes to Scottish Tax policy in 2023-24, including Income Tax, Land and Buildings Transaction Tax (LBTT) and Non-Domestic rates (NDR), relative to current policy. These have

been produced by the Scottish Government and are in line with the latest May 2023 forecasts of the independent Scottish Fiscal Commission (SFC). Official policy costings are produced by the SFC and therefore these ready reckoners are for illustration only.

A handy book of arithmetical tables. Ready reckoners must have been among the stock-in-trade of many early printers, but would not have survived hard use. (A fragmentary example from c.1550 ...

On 9 December alongside the Forecast evaluation report, we published monthly profiles for receipts, spending and borrowing in 2021-22 consistent with our October 2021 Economic and fiscal outlook, updated ready reckoners and a working paper on how to improve the representation of uncertainty around our central forecasts.

The ready reckoner is designed to help staff understand the benefits they are building up in the scheme and their annual allowance liability. We have produced a checklist for employers and a checklist for staff to use alongside the tool.

The ready reckoner will provide members of the NHS Pension Scheme with a broad insight into their AA position, including whether or not the tapered AA may apply to their circumstances. It will also provide an estimated breakdown of the total annual cost of scheme membership and estimate how much their NHS pension is projected to increase by. The ready reckoner looks at the 2023/24 tax year only.

After completing the ready reckoner, staff can download and save a summary of their results, which can be used to discuss potential annual allowance problems with their employer or financial advisor, if required.

Members of staff - before accessing the ready reckoner please read the staff checklist on this page below. This informs you of the important pieces of information you will need to have to hand when using the ready reckoner.

If you are not sure which scheme category you are in, you can check your annual benefit statement. If there is a section entitled 'Practitioner Dynamising Sheet' then you are in the practitioner category. If not, you are in the officer category. If you have a mix of officer and practitioner service, then select the category which reflects your main role.


This reckoner is not programmed to handle a mix of officer and practitioner service before April 2015 so may understate pension growth where this is the case.

For 1995 pensionable pay, this is your whole-time equivalent pensionable pay as stated in your 31 March 2023 TRS (do not enter your actual 'part-time' pensionable pay).


For 2008 reckonable pay, we recommend entering your reckonable pay as stated in your 31 March 2023 TRS as the ready reckoner does not allow for any three-year averaging. Reckonable pay is determined using whole-time equivalent pensionable pay figures (do not enter your actual 'part-time' pensionable pay.)


This is needed to estimate your pension at 31/03/2023 and your pension growth over the 2023/24 tax year.


We will assume that this figure determines any 1995/2008 pension that you have built up to 31 March 2023. As highlighted above, if you have 2008 Section membership we recommend that you enter your 2021/22 reckonable pay as the Ready Reckoner does not allow for any three-year averaging.

Estimated figures from the ready reckoner do not replace and are not expected to match the actual figures from NHS Pensions. Also, the ready reckoner cannot replace what a tax accountant or an independent financial advisor can do. If you are at all uncertain about what to do next, then you should consider seeking professional guidance.

A green or amber rating does not necessarily mean that your pension growth will be under the annual allowance in practice as the outcome depends on your data inputs and there are several limitations as stated throughout the ready reckoner. 2351a5e196

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