The National Health Service Pension Scheme (Scotland) Regulations 2008

Meaning of “pensionable earnings”

3.A.7—(1) In the case of a principal practitioner who is not in receipt of any salary, wages, fees or any other regular payment in respect of his or her employment by virtue of the application of these Regulations to him or her as if he or she were such an officer under Part 2, pensionable earnings means–

(a) in the case of a principal medical practitioner, practitioner income less any sum on account of practice expenses (for these purposes, C3 contributions payable under regulation 3.C.5(5) or (6) are neither practitioner income nor practice expenses); and

(b) in the case of a dental practitioner, the pensionable earnings, to the extent allowed by the Scottish Ministers, of any assistant practitioner in the practitioner’s employment or in the case of an assisted practitioner who is not in pensionable employment under the scheme, the amount that would have been taken to be his or her pensionable earnings if he or she were in such pensionable employment.

(2) Subject to paragraph (3), for the purposes of this regulation, the practitioner income of a principal medical practitioner means–

(a) income that accrues to the principal medical practitioner which is derived from–

(i) a GMS contract;

(ii) a section 17C agreement;

(iii) an HBPMS contract;

(iv) payments from, or to, a practitioner who is a GMS practice, a section 17C agreement provider or an HBPMS contractor in respect of the performance of certification services, commissioned services or collaborative services;

(v) the practitioner’s engagement by a Health Board to assist in the provision of primary medical services under section 2C(2) of the 1978 Act(1);

(vi) in the case of a principal practitioner, the provision of locum services;

(vii) payments made to a principal practitioner by an OOH provider in respect of the performance of primary medical services, commissioned services, collaborative services and certification services;

(viii) payments made to a principal practitioner by an employing authority in respect of general dental services, general ophthalmic services or pharmaceutical services provided by the practitioner; or

(ix) practice based work carried out in educating or training, or organising the education or training of GP Registrar or practitioners;

(b) any charges collected from patients in respect of the services mentioned in sub paragraph (a) which the principal medical practitioner is authorised by or under any enactment to retain, other than charges authorised by regulations made under section 73(b) of the 1978 Act(2) (charges for more expensive supplies of dental appliances);

(c) any sums paid to the practitioner out of a fund determined by reference to the number of beds in a hospital; and

(d) in the case of a principal medical practitioner, allowances and any other sums (but excluding payments made to cover expenses) paid in respect of Board and advisory work.

(3) If a practitioner is in concurrent employment as an officer, or with a local authority or university, or as a civil servant, or in any other employment that the Scottish Ministers may in any particular case allow, practitioner income does not include any amounts for which the practitioner is required to account to the employer as a term or condition of that employment.

(4) In paragraph (2)(a), locum services has the meaning given by regulation 3.A.12(3).

(1)

Section 2C(1) was inserted by the Primary Medical Services (Scotland) Act 2004 (asp 1), section 1(2).

(2)

Section 73(b) was amended by the Health and Social Security Act 1984 (c. 48), Schedule 8 and by the National Health Service (Primary Care) Act 1997 (c. 46), Schedule 2.