The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008

[F1Employing authority and certain member record keeping and contribution estimatesN.I.

136.—(1) As regards a member who is a non-GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 13(6), in respect of each scheme year, the member shall provide each relevant host Board with a certificate of their pensionable earnings based on—

(a)the accounts drawn up in accordance with generally accepted accounting practice by the practice of which the member is a member; and

(b)the return that member has made to Her Majesty’s Revenue and Customs in respect of their earnings for that year,

no later than 1 month after the date on which that return was required to be submitted to Her Majesty’s Revenue and Customs.

(2) As regards a GMS practice or an APMS contractor, in respect of each scheme year, the practice or contractor shall provide the Department with a statement of estimated pensionable earnings in respect of any non-GP provider that is an APMS contractor or who assists in the provision of HSC services provided by that GMS practice or an APMS contractor, at least 1 month before the beginning of that Scheme year.

(3) If, in respect of a scheme year, a non-GP provider has failed to comply with the requirements of paragraph (1), the non-GP provider’s pensionable earnings for that scheme year shall be zero.

  • This is subject to paragraph (4).

(4) If, in respect of a scheme year—

(a)a non-GP provider has failed to comply with the requirements of paragraph (1);

(b)a benefit is payable for, or in respect of their non-GP provider service; and

(c)the non-GP provider’s employing authority is in possession of a figure representing all or part of the non-GP provider’s pensionable earnings for that year,

the Department may treat that figure as the amount of the non-GP provider’s pensionable earnings for that year.

(5) If, in respect of a scheme year, a non-GP provider—

(a)dies without complying with the requirements of paragraph (1); or

(b)is, in the opinion of the Department, unable to look after the non-GP provider’s own affairs by reason of illness or lack of capacity,

the Department may require that non-GP provider’s personal representatives to provide the relevant certificate—

(i)within the period referred to in paragraph (1), or

(ii)within such other period as the Department should permit.

(6) All employing authorities under this Part of the regulations shall, for each scheme year—

(a)provide the Department with a statement of estimated total contributions due to [F2this Section of] the Scheme under regulation 27 (Contributions by members) and 31 (Contributions by employing authorities: general); and

(b)maintain records of contributions to [F2this Section of] the Scheme made under regulations 27 and 31.

(7) The statement referred to in paragraph (6)(a) shall be provided to the Department and no later than 2 months after the end of each scheme year.

(8) Except where the Department waives such requirement, an employing authority shall provide the Department with a statement of contributions to [F3this Section of] the Scheme recorded in accordance with paragraph (6)(b) no later than 2 months after the end of each scheme year.

(9) The certificates and statements referred to in this regulation—

(a)shall be in such form as the Department shall from time to time require;

(b)may be provided to the Department in such manner as it may from time to time permit.

(10) A person lacks capacity in relation to a matter if at the material time he is unable to make a decision for himself in relation to the matter because of an impairment or of a disturbance in the functioning of his mind or brain.]

Textual Amendments