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Regulation R1

SCHEDULE 2E+W+S MEDICAL AND DENTAL PRACTITIONERS

Additional definitions used in this ScheduleE+W+S

1.  In this Schedule—

Textual Amendments

Application of Regulations with modificationsE+W+S

2.—(1) These Regulations, subject to the modifications described in this Schedule, apply to members who are or have been practitioners as if they were officers employed by the relevant [F10Health Authority] [F11or Primary Care Trust] [F12or, in the case of a locum practitioner, the listing Authority F13...] and, except where the context otherwise requires, references to an employing authority shall, in relation to a practitioner, be taken as a reference to the relevant [F10Health Authority] [F11or Primary Care Trust] [F12or, in the case of a locum practitioner, the listing Authority F13...].

[F14(1A) In sub-paragraph (1), “listing authority”, in relation to a locum practitioner, means the Primary Care Trust or Local Health Board who prepare and publish the medical performers list on which he is included.]

(2) Notwithstanding any other provision of these Regulations, a practitioner who wishes to contribute to the scheme must do so in respect of all of his work F15... [F16(except to the extent that for a practitioner of his description remuneration in respect of that work is excluded from being pensionable earnings)].

Textual Amendments

[F17Membership: locum practitionersE+W+S

2A.—(1) Regulation B1(2) (automatic membership of the scheme) does not apply to locum practitioners.

(2) A locum practitioner may apply to join the scheme by sending an application to the employing authority and submitting such evidence relating to his service as a locum practitioner and the contributions payable in respect of it as are required by the authority.

(3) On receiving such an application, such evidence and such contributions, the employing authority must submit the application to the Secretary of State.

(4) If a locum practitioner wishes to apply to join the scheme from a date earlier than 5th April 2002 he must submit an application under paragraph (2)—

(a)in a case where immediately before 5th April 2002 he is engaged under a contract for services with a practitioner, by virtue of which he is a locum practitioner, not later than ten weeks after he ceases to be so engaged, and

(b)in any other case, before 1st January 2003.

(5) Except where sub-paragraph (4) applies, no application may be made under sub-paragraph (2) in respect of a period of engagement as a locum practitioner ending earlier than ten weeks before the date of the application.]

Textual Amendments

Meaning of “pensionable earnings"E+W+S

3.—[F18(1) In the case of a either a type 1 practitioner or a non-GP provider who is not in receipt of any salary, wages, fees or any other regular payment in respect of his employment by virtue of the application of these Regulations to him as if he were such an officer under regulation R1, “pensionable earnings” means—

(a)in the case of a type 1 medical practitioner or a non-GP provider, practitioner income less any sum on account of practice expenses (for these purposes, D2(1) contributions payable under paragraph 10(6) or (7) are neither practitioner income nor practice expenses); and

(b)in the case of a type 1 dental practitioner, practitioner income (taking into account any relevant pensionable earnings ceiling).]

(2) Subject to sub–paragraph (3), for the purposes of this paragraph, “practitioner income" means [F19as regards type 1 medical practitioners]—

[F20(a)income which accrues to the [F21type 1 medical] practitioner or the non-GP provider which is derived from—

(i)a GMS contract,

(ii)a PMS agreement,

(iii)an APMS contract,

(iv)payments from, or to, a practitioner who is a GMS practice, a PMS practice or an APMS contractor in respect of the performance of certification services, commissioned services or collaborative services,

(v)his engagement by a Primary Care Trust or a Local Health Board to assist in the provision of primary medical services under section 16CC(2)(a) of the 1977 Act,

(vi)in the case of a [F22type 1 medical] practitioner, the provision of locum services,

(vii)payments made to a [F23type 1 medical 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 [F24type 1 medical practitioner] by an employing authority in respect of general dental services, general opthalmic services or pharmaceutical services provided by the practitioner,

(ix)practice-based work carried out in educating or training, or organising the education or training of, medical students or practitioners.]

(b)any charges collected from patients in respect of the services mentioned in sub–paragraph (a) which the [F25type 1 medical] practitioner is authorised by or under any enactment to retain other than charges authorised by regulations made under section 81(b) of the National Health Service Act 1977 M1 (charges for more expensive supplies of dental appliances); and

F26(c)any sums paid to the practitioner out of a fund determined by reference to the number of beds in a hospital;

[F27(d)in the case of a practitioner, allowances and any other sums (but excluding payments made to cover expenses) paid in respect of Board and advisory work.]

[F28(2A) Subject to sub-paragraphs (2B), (2D) and (3), for the purposes of this paragraph, “practitioner income” means, as regards a type 1 dental practitioner, income which accrues to the practitioner which is derived from a GDS contract or a PDS agreement, and—

(a)includes charges collected from patients which are required, by virtue of directions given under sections 28E or 28N of the 1977 Act (which relate to PDS agreements and payments under GDS contracts), to be set off against payments under the contract or agreement; but

(b)does not include charges collected from patients which are not required, by virtue of such directions, to be so set off.

(2B) As regards each GDS contract or PDS agreement from which practitioner income is derived, the maximum amount of practitioner income which may be derived from that contract in any financial year is, subject to sub-paragraph (2C), the value of that contract in that financial year—

(a)less the value of following payments (where payable in that financial year by the Primary Care Trust or Local Health Board that is a party to the contract or agreement)—

(i)monthly seniority payments,

(ii)maternity leave, paternity leave or adoption leave payments,

(iii)sickness leave payments,

(iv)reimbursement of the salary of a vocational trainee,

(v)reimbursement of the national insurance contributions of a vocational trainee, and

(vi)reimbursement of non-domestic rates; then

(b)multiplied by a percentage to be determined by the Secretary of State,

which produces the amount referred to in this Schedule as the “pensionable earnings ceiling”.

(2C) Income which accrues to a type 1 dental practitioner which is derived from the following payments under a GDS contract or PDS agreement—

(a)monthly seniority payments;

(b)maternity leave, paternity leave or adoption leave payments; and

(c)sickness leave payments,

are all practitioner income for the purposes of this paragraph (that is, they are pensionable earnings, notwithstanding that they are not included in the calculation of the pensionable earnings ceiling for a particular GDS contract or PDS agreement).

(2D) The following payments under a GDS contract or PDS agreement are not to be considered practitioner income for the purposes of this paragraph—

(a)reimbursement of the salary of a vocational trainee;

(b)reimbursement of the national insurance contributions of a vocational trainee; and

(c)reimbursement of non-domestic rates.

(2E) For the avoidance of doubt, income which accrues to a type 1 dental practitioner while he is engaged as a type 2 practitioner is practitioner income of that type 1 dental practitioner, but unaffected by any pensionable earnings ceiling (although the combined earnings of that practitioner will be subject to the upper limit specified in paragraph 8).]

(3) If the 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 Secretary of State 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.

[F29(4) In sub-paragraph (2)(a), “locum services” shall have the same meaning as for the purposes of paragraph 6.]

Textual Amendments

F18Sch. 2 para. 3(1) substituted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(a)

F19Words in Sch. 2 para. 3(2) inserted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(b)(i)

F21Words in Sch. 2 para. 3(2)(a) inserted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(b)(ii)

F22Words in Sch. 2 para. 3(2)(a)(vi) inserted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(b)(iii)

F23Words in Sch. 2 para. 3(2)(a)(vii) substituted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(b)(iv)

F24Words in Sch. 2 para. 3(2)(a)(viii) substituted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(b)(v)

F25Words in Sch. 2 para. 3(2)(b) inserted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(b)(vi)

F26Sch. 2 para. 3(2)(c): By The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(b)(vii) (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider), it is provided that the words “type 1 medical” are inserted after the words “in the case of a”

F28Sch. 2 para. 3(2A)-(2E) inserted (1.4.2006 but with effect from 1.4.2004 in so far as it relates to a type 1 medical practitioner or a non-GP provider) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a)(c), 21(4)(c)

Marginal Citations

M11977 c.49. Section 81(b) was repealed in part by Schedule 8 to the Health and Social Security Act 1984 (c.48).

[F30Calculating pensionable earnings of [F31medical] practitioners in partnershipE+W+S

4.—(1) In the case of [F32type 1 medical] practitioners practising in partnership (with or without a non-GP provider who is a partner in a partnership), the pensionable earnings of each [F33type 1 medical practitioner] and non-GP provider who is a partner in a partnership shall be calculated by aggregating the pensionable earnings of each (including for this purpose, any amount that would constitute pensionable earnings in the case of any of them who are not included in the scheme) and, subject to sub-paragraph (2), dividing the total equally by reference to the number of such partners.

(2) Where the [F34type 1 medical practitioners] and any non-GP providers who are partners in a partnership do not share equally in the partnership profits, they may elect that each partner’s pensionable earnings shall correspond to each partner’s share of the partnership profits.

(3) Where a registered medical practitioner practising in partnership also has earnings in respect of NHS employment otherwise than as a practitioner, the partners may elect that the pensionable earnings of that practitioner, as determined in accordance with sub-paragraph (1) or (2) , shall be reduced by the amount of those earnings and the pensionable earnings of each of them (including that practitioner) be then increased in proportion to their respective shares of the partnership profits.

(4) The calculations described in sub-paragraphs (2) and (3) will be made by the Local Health Board or Primary Care Trust to which the partners are required to give notice of their election in accordance with paragraph 5.]

Textual Amendments

Elections relating to calculation of “pensionable earnings" in [F35medical] partnershipsE+W+S

5.—(1) [F36Type 1 medical] practitioners [F37and any non-GP providers who are partners in any partnership] must exercise the elections described in paragraph 4(2) and (3) by giving notice in writing [F38to their host Trust or Board].

F39(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F40(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The notice must be signed by all the [F41type 1 medical practitioners] [F42and non-GP providers] in the partnership and must state as a fraction each practitioner’s [F43and non-GP provider's] share in the partnership profits. In the case of medical practitioners, the notice must state the name of every [F10Health Authority] [F44or Primary Care Trust] on whose list the name of any practitioner in the partnership is included.

(5) If medical practitioners wish account to be taken of remuneration received in respect of concurrent employment as officers, the notice must state, in respect of every practitioner in the partnership who is so employed, the name of the employing authority and the pensionable pay received in respect of that employment. The notice must also include an undertaking by the practitioners to give notice in writing to the [F10Health Authority] [F44or Primary Care Trust] concerned at the end of each [F45financial year], stating the pensionable pay received, in that [F45financial year], in respect of employment as an officer by each practitioner in the partnership who is so employed.

(6) Any notice given under this paragraph will take effect from the date agreed between the practitioners and the [F10Health Authority] [F44or Primary Care Trust] concerned. If no agreement is reached, the date will be decided by the Secretary of State.

(7) Any notice given under this paragraph may be cancelled or amended by a subsequent notice in writing signed by all the practitioners in the partnership. A notice will continue in effect until cancelled, or (if earlier) there is a change in the partnership.

Textual Amendments

[F46Distribution of pensionable earnings between type 1 dental practitioners employed or engaged by the same GDS or PDS contractorE+W+S

5A.—(1) After the end of each financial year, each GDS or PDS contractor must, by a date to be decided by the Secretary of State, send to the employing authority with which he is party to a GDS contract or PDS agreement a notice, in a format approved by the Secretary of State, specifying, in respect of that financial year—

(a)the pensionable earnings ceiling for that contract or agreement; and

(b)the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments or sickness leave payments paid under that contract or agreement,

and how much of the practitioner income that relates to the contract or agreement each type 1 dental practitioner that performed services under that contract or agreement is to be treated as having earned during that financial year (and those who are partners in, or directors of, the contractor must be identified as such).

(2) An employing authority may, in exceptional circumstances, and with the agreement of the Secretary of State, extend the date decided by the Secretary of State in accordance with paragraph (1) by which notices are to be submitted.

(3) The notice from the GDS or PDS contractor is invalid if—

(a)it contains information that is inaccurate or misleading in a material particular;

(b)it is not received by the due date (although the employing authority may accept replacement notices in appropriate circumstances); or

(c)the total of the amounts specified in the notice in respect of each type 1 dental practitioner that performed services under that contract or agreement is greater than the total of the amounts referred to in sub-paragraph (1)(a) and (b).

(4) Where an employing authority has received a valid notice under this paragraph, the amounts notified to it in respect of each type 1 dental practitioner mentioned in the notice are, for the financial year to which the notice relates, the pensionable earnings for that practitioner under the contract or agreement to which the notice relates.

(5) But the employing authority may revise the amounts notified to it in appropriate circumstances (such as where it receives a valid replacement notice signed by all the type 1 dental practitioners who performed services under the contract or agreement).

(6) If an employing authority does not receive a valid notice under this paragraph from a GDS or PDS contractor with which it is party to a GDS contract or PDS agreement, the pensionable earnings of each type 1 dental practitioner under that contract or agreement for the financial year in respect of which the valid notice was required but not received are to be an equal share of the maximum amount of practitioner income that could be derived from that contract or agreement in that financial year (that is, the total of the amounts referred to in sub-paragraph (1)(a) and (b)), less the difference between—

(a)that maximum amount; and

(b)the total of monthly amounts in respect of which estimated D1 contributions were paid on account during the financial year to which the earnings relate,

but if the total mentioned in paragraph (b) is greater than the maximum amount referred to in paragraph (a), then no amount is to be deducted pursuant to this paragraph.]

Textual Amendments

Meaning of “pensionable earnings" in relation to other practitionersE+W+S

6.—[F47(1) In the case of an [F48type 2 medical practitioner], “pensionable earnings” means—

(a)all salary, wages, fees and other regular payments paid to the practitioner by an employing authority in respect of the performance of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services, collaborative services, general dental services or pharmaceutical services; but does not include bonuses or payments made to cover expenses or for overtime;

(b)allowances and other sums (but excluding payments made to cover expenses) paid by an employing authority in respect of Board and advisory work; and

(c)practice-based work carried out in educating or training, or organising the education or training of, medical students or practitioners.]

[F49(2) In the case of a type 2 dental practitioner, “pensionable earnings” means all salary, wages, fees and other regular payments paid to the practitioner—

(a)in the case of a vocational trainee, under his contract of employment with a GDS or PDS contractor; or

(b)in all other cases, by an employing authority in respect of the performance of primary dental services,

but does not include bonuses or payments made to cover expenses or for overtime.]

[F50(3) In the case of a locum practitioner, “pensionable earnings” means all fees and other payments made to the locum practitioner in respect of the provision of locum services (but excluding payments made to cover expenses or for overtime), less such expenses as are deductible in accordance with guidance laid down by the Secretary of State.

[F51(4) In this paragraph, references to the provision of locum services, in relation to a practitioner, are to primary medical services, commissioned services, collaborative services or pharmaceutical services performed by a practitioner engaged by an employing authority under a contract for services to deputise for a registered medical practitioner or to temporarily assist in the provision of such services.]]

Textual Amendments

Exclusions and deductions from pensionable earnings — all practitionersE+W+S

7.  Any sum that is withheld or otherwise recovered from a practitioner under the National Health Service (Service Committees and Tribunal) Regulations 1974 M2 will be excluded or deducted from the practitioner’s pensionable earnings in such manner and to such extent as the Secretary of State may approve.

Marginal Citations

Limit on pensionable earnings — dental practitionersE+W+S

8.—(1) A dental practitioner’s pensionable earnings in any financial year ending before 1st April 1995 are subject to the upper limit specified in the following table for the period in which the year falls.

PeriodUpper limit for each year
1st April 1950 to 31st March 1966£3,500
1st April 1966 to 31st March 1972£6,000
1st April 1972 to 31st March 1975£10,000
1st April 1975 to 31st March 1978£15,000
1st April 1978 to 31st March 1982£21,000
1st April 1982 to 31st March 1985£33,000
1st April 1985 to 31st March 1988£40,000
1st April 1988 to 31st March 1989£45,000
1st April 1989 to 31st March 1990£54,000
1st April 1990 to 31st March 1991£58,000
1st April 1991 to 31st March 1992£65,000
1st April 1992 to 31st March 1993£72,000
1st April 1993 to 31st March 1994£73,000
1st April 1994 to 31st March 1995£75,000

(2) A dental practitioner’s pensionable earnings in any financial year starting after the 31st March 1995 are subject to the upper limit specified by the Secretary of State for that year.

(3) In the case of a dental practitioner employed by persons carrying on a deceased practitioner’s dentistry business, pensionable earnings cannot exceed the total of the amount paid to him by those persons, plus any amounts paid to him by a [F10Health Authority] [F52, Primary Care Trust] or the Dental Practice Board that those persons allow him to retain.

Textual Amendments

Officer service treated as practitioner serviceE+W+S

9.—(1) Subject to sub–paragraph (3), if a member does not have more than 10 years’ officer service on first becoming a [F53type 1 practitioner,] principal practitioner [F54or a practitioner providing piloted services under an agreement between that practitioner and a Health Authority [F55, Primary Care Trust or Local Health Board]], the member’s officer service before first becoming a [F53type 1 practitioner,] principal practitioner [F54or a practitioner providing piloted services under an agreement between that practitioner and a Health Authority [F55, Primary Care Trust or Local Health Board]] will be treated as practitioner service.

[F56(2) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub-paragraph (1), the member’s pensionable pay in respect of that officer service—

(a)may be disregarded and his uprated earnings increased by the same proportion as his practitioner’s service is increased by virtue of the officer service being treated as practitioner service under sub-paragraph (1); or

(b)may be treated as pensionable earnings,

whichever is the more favourable to him.]

(3) Sub–paragraph (1) does not apply where—

(a)the member first became a principal practitioner before 31st March 1977 and the benefits calculated under the corresponding provision, as it applied immediately before that date, would have been greater; or

[F57(aa)the member is a type 1 dental practitioner who is employed by a GDS or PDS contractor but who is neither a partner in, nor a director of, the contractor; or]

(b)the member’s pension in respect of total officer service would otherwise be greater than the member’s pension in respect of total practitioner service (where “pension" includes, in each case, any increases payable under Part I of the Pensions (Increase) Act 1971) and the member’s total pension would be reduced if the member’s officer service before first becoming a principal practitioner [F58or type 1 practitioner] were treated as practitioner service.

(4) The calculation described in sub–paragraph (3)(b) will be made when the member’s pension under the scheme becomes payable. If the member dies before his pension becomes payable, the calculation will be made at the date of his death and by reference to the pension which would have become payable under regulation E1 (normal retirement pension) or L1 (preserved pension) if he had left pensionable employment immediately before that date.

(5) When calculating the member’s total officer service and total practitioner service for the purposes of sub–paragraph (3)(b), any increase in the member’s service by virtue of regulation E2 (early retirement pension on grounds of ill–health), and any additional service bought as described in regulation Q1 (right to buy additional service), will be ignored.

[F59(5A) Where a member has more than 10 years' officer service before first becoming—

(a)a [F60type 1 practitioner or a] principal practitioner; or

(b)a practitioner providing piloted services under an agreement between that practitioner and a Health Authority, Primary Care Trust or Local Health Board,

[F61(5AA) But sub-paragraph (5A) does not apply to a member who is type 1 dental practitioner who is employed by a GDS or PDS contractor but who is neither a partner in, nor a director of, the contractor.]

(5B) For the purpose of calculating any benefits in respect of officer service that is treated as practitioner service under sub-paragraph (5A), the member’s pensionable pay in respect of that officer service shall be treated as pensionable earnings.]

(6) Subject to sub–paragraph (8), if a member has, in total, less than one year’s officer service on the last occasion on which he ceases to be a practitioner before his pension under the scheme becomes payable, that officer service will be treated as practitioner service.

[F62(6A) Subject to sub-paragraph (8), if a member has in total, 1 year’s officer service or more on the last occasion on which he ceases to be a practitioner before his pension under the scheme becomes payable, that officer service may be treated as practitioner service if it would be more favourable to him.

(6B) Any officer service which is treated as practitioner service by virtue of sub-paragraph (6) or (6A) shall include any periods of officer service which are concurrent with periods of practitioner service.]

(7) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub–paragraph (6) [F63or (6A)], the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

(8) If the member has been a [F64type 1 practitioner (other than a type 1 dental practitioner who is employed or engaged by a GDS or PDS contractor but who is neither a partner in, nor director of, the contractor),] principal practitioner [F65or a practitioner providing piloted services under an agreement between that practitioner and a Health Authority or Primary Care Trust], sub–paragraph (1) will be applied before sub–paragraph (6) [F66or (6A)] and—

(a)[F67neither sub-paragraph (6) nor (6A) will] apply to any officer service that is treated as practitioner service under sub–paragraph (1) [F68or (5A)]; and

(b)any officer service that is treated as practitioner service under sub–paragraph (1) [F69or (5A)] will be ignored for the purpose of deciding whether sub–paragraph (6) [F66or (6A)] applies.

(9) If any member with practitioner service works in employment as an officer for less than 1 year after last ceasing to be a practitioner, any officer service that is attributable to that employment will be treated as practitioner service.

(10) For the purpose of calculating any benefit in respect of officer service that is treated as practitioner service under sub–paragraph (9), the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

(11) Where the officer service mentioned in sub–paragraph (6) [F70, sub-paragraph (6A)] or sub–paragraph (9) has been credited as a result of a transfer under regulation N1 (member’s right to transfer accrued rights to benefits to the scheme), the pensionable pay in respect of it shall be deemed to be the pensionable pay by reference to which the additional period of service was calculated under regulation N2(3) or N3(2), whichever is applicable.

[F71(12) For the purposes of this paragraph “principal practitioner” and “practitioner providing piloted services” have, in respect of a person’s service prior to 1st April 2006, the meaning that they had under these Regulations as at the date that service was provided.]

Textual Amendments

[F72Locum practitioners: breaks between contractsE+W+S

9A.—(1) Paragraph (4A) of regulation C3 does not apply and this paragraph applies instead where a locum practitioner ceases to be engaged as such a practitioner and so ceases to be treated as being in pensionable employment and is re-engaged as such a practitioner before the expiry of a period not exceeding three months from the day on which he so ceases.

(2) For the purposes of these Regulations—

(a)he is treated as continuing to be in qualifying service during the period whilst he is not so engaged and as not being required to rejoin the scheme at the time when he becomes so re-engaged, but

(b)that period does not count as practitioner service (or as a period in pensionable employment).]

Textual Amendments

[F73 Contributions to the schemeE+W+S

10.—(1) In the case of members who are practitioners or non-GP providers, regulation D1 (contributions by members) and regulation D2 (contributions by employing authorities) are modified as described in the following sub-paragraphs.

(2) The contribution rate for practitioners and non-GP providers is 6 per cent of pensionable earnings.

(3) Contributions must be paid until the member—

(a)reaches age 70 or completes 45 years' pensionable service and reaches age 65, if the member is not a special class officer;

(b)reaches age 65, or completes 45 years' pensionable service and reaches age 60, if the member is a special class officer.

[F74(4) Save where sub-paragraph (5) applies, type 1 medical practitioners and non-GP providers shall pay D1 contributions to the host Trust or Board.

(4A) Type 1 dental practitioners shall pay D1 contributions in respect of pensionable earnings that relate to a particular GDS contract or PDS agreement to the employing authority that is a party to that GDS contract or PDS agreement, and that employing authority is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings.]

(5) Where a [F75type 1 medical practitioner] or a non-GP provider is engaged under a contract of service or for services by an employing authority or is a partner or shareholder in an employing authority that is not an OOH provider, that authority shall—

(a)deduct D1 contributions from any pensionable earnings it pays to him; and

(b)where it is not also the host Trust or Board, pay those contributions to that Trust or Board.

(6) Subject to sub-paragraph (7), where a [F76type 1 medical practitioner] or a non-GP provider is—

(a)an employing authority which is a GMS practice, a PMS practice or an APMS contractor; or

(b)a shareholder or partner in such an employing authority,

that employing authority shall pay D2(1) contributions to the host Trust or Board.

(7) Where the [F77type 1 medical practitioner] or non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (6), each such employing authority shall pay D2(1) contributions on any pensionable earnings it pays to the practitioner or non-GP provider or, as the case may be, on the practitioner’s or non-GP provider’s share of the partnership profits, to the host Trust or Board.

(8) Where sub-paragraph (5) applies (but sub-paragraph (6) does not) and the employing authority referred to in that sub-paragraph is—

(a)not the host Trust or Board, that authority shall pay D2(1) contributions to the host Trust or Board;

(b)is the host Trust or Board, that Trust or Board shall pay contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

(9) Where an [F78type 2 practitioner] (other than a locum practitioner) is engaged under a contract of service or for services by an employing authority, that authority shall—

(a)deduct D1 contributions from any pensionable earnings it pays to him; and

(b)[F78in the case of a type 2 medical practitioner,] where it is not also the host Trust or Board, pay those contributions to that Trust or Board.

(10) [F79In the case of a type 2 medical practitioner,] where paragraph (9) applies, and the employing authority referred to in that sub-paragraph—

(a)is not the host Trust or Board, that authority shall pay D2(1) contributions to the host Trust or Board;

(b)is the host Trust or Board, that Trust or Board shall pay D1 and D2(1) contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

[F80(10A) As regards a type 2 dental practitioner who—

(a)is a vocational trainee—

(i)the GDS or PDS contractor who employs him shall deduct D1 contributions from any pensionable earnings the contractor pays to him and shall pay those contributions to the employing authority that is a party to the contractor’s GDS contract or PDS agreement, and

(ii)that employing authority is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings; or

(b)is not a vocational trainee, the employing authority with which he has a contract for services from which his pensionable earnings are derived is liable to pay the D2(1) contributions that are payable in respect of those pensionable earnings.]

(11) Locum practitioners must pay D1 contributions to the host Trust or Board.

(12) Where a locum practitioner is liable to pay contributions under sub-paragraph (11) in respect of pensionable locum work he does for an employing authority which is not—

(a)the host Trust or Board;

(b)a GMS practice;

(c)a PMS practice; or

(d)an APMS contractor,

that employing authority shall pay D2(1) contributions to the host Trust or Board.

(13) Where contributions are payable by a locum practitioner under sub-paragraph (11) in respect of pensionable locum work carried out for an employing authority which is—

(a)a host Trust or Board;

(b)a GMS practice;

(c)a PMS practice; or

(d)an APMS contractor,

the host Trust or Board shall pay contributions payable under regulation D2(1) in respect of such a practitioner.

[F81(13A) D1 contributions that are required to be paid to an employing authority by or in respect of a type 1 or type 2 dental practitioner in accordance with this paragraph shall be paid to that employing authority not later than—

(a)the 7th day of the month following the month to which the earnings relate; or

(b)if the contributions are in respect of earnings derived from a PDS agreement and the monthly payment date in respect of that agreement is not the first working day of the month following the month to which the earnings relate, the 7th day after the date on which the earnings to which those contributions relate were paid.

(13B) It shall be a function of an employing authority—

(a)to which D1 contributions are paid in respect of a type 1 or type 2 dental practitioner in accordance with this paragraph;

(b)which is liable to pay D2(1) contributions in respect of any type 1 or type 2 dental practitioner,

to forward or pay those contributions to the Secretary of State not later than the 12th day after the date on which, by virtue of sub-paragraph (13A), it is due to receive the D1 contributions or, in the case of D2(1) contributions, the related D1 contributions.]

(14) Contributions which are required to be paid to the host Trust or Board in accordance with this paragraph shall be paid to that Trust or Board not later than the 7th day of the month following the month in which the earnings were paid.

(15) Where [F82, as regards a type 1 or type 2 medical practitioner,] an employing authority—

(a)is not the host Trust or Board, it shall be a function of that employing authority to provide the host Trust or Board with a record of any—

(i)pensionable earnings paid by it to a practitioner;

(ii)contributions deducted by it in accordance with sub-paragraph (5) or (9),

not later than the 7th day of the month following the month in which the earnings were paid;

(b)is the host Trust or Board that has deducted contributions in accordance with sub-paragraph (5) or (9) and is liable to pay D2(1) contributions in respect of any pensionable earnings it pays to a practitioner, it shall be a function of that Trust or Board to maintain a record of—

(i)the matters referred to in paragraph (a)(i) and (ii) above;

(ii)any contributions paid to it by a [F83type 1 medical practitioner]; and

(iii)any contributions paid to it by a locum practitioner.

(16) It shall be a function of the host Trust or Board to pay the contributions—

(a)paid to it by a [F84type 1 medical practitioner] or locum practitioner;

(b)paid to it by another employing authority;

(c)it is liable to pay by virtue of sub-paragraphs (8)(b) and (10)(b),

in accordance with the provisions of this paragraph, to the Secretary of State not later than the 19th day of the month following the month in which the earnings were paid.

(17) Without prejudice to any other method of recovery, where in respect of D1 contributions—

(a)[F85a type 1 practitioner, type 2 practitioner,] locum practitioner or non-GP provider has failed to pay contributions;

(b)an employing authority has failed to deduct such contributions,

in accordance with this paragraph, the Secretary of State may recover any sum that remains due in respect of those contributions by deduction from any payment by way of benefits to, or in respect of, the member entitled to them where—

(a)the member agrees to such a deduction; and

(b)the deduction is to the member’s advantage.

(18) For the purposes of this paragraph—

(a)“D1 contributions” means contributions payable under regulation D1 by a practitioner under the scheme;

(b)“D2(1) contributions” means contributions payable under regulation D2(1) by an employing authority in respect of a practitioner.]

Textual Amendments

Normal retirement pensionE+W+S

11.—(1) In the case of members who are or have been practitioners, regulation E1 (normal retirement pension) is modified so that the yearly rate of a member’s pension—

(a)in respect of officer service, will be equal to 1/80th of final year’s pensionable pay for each complete year of service, plus the relevant daily proportion for each additional day (as described in that regulation); and

(b)in respect of practitioner service will be equal to 1.4 per cent. of the member’s uprated earnings.

(2) The member’s uprated earnings are to be calculated by uprating the member’s pensionable earnings in the manner determined by the Secretary of State after consulting such professional organisations as she considers appropriate.

[F86Practitioners with benefits from both practitioner and officer serviceE+W+S

11A.—(1) A member—

(a)who has at least two years' qualifying service or in respect of whom a transfer payment has been made to the scheme in respect of his rights under a personal pension scheme;

(b)who ceases to be in officer service while continuing in practitioner service; and

(c)whose officer service is not treated as practitioner service under paragraph 9(5A) or (6A),

shall be entitled to receive a separate pension and retirement lump sum in respect of his officer service.

(2) A member—

(a)who has at least two years' qualifying service or in respect of whom a transfer payment has been made to the scheme in respect of his rights under a personal pension scheme; and

(b)who ceases, or who ceased before 1st April 2003, to be in practitioner service while continuing in officer service on or after that date,

shall be entitled to receive a separate pension and retirement lump sum in respect of such of his pensionable service as is specified in sub-paragraph (3).

(3) The pensionable service specified for the purposes of sub-paragraph (2) is—

(a)any practitioner service; and

(b)any officer service which falls to be treated as practitioner service under paragraph 9.

(4) Subject to sub-paragraph (5), the amount of any pension or retirement lump sum which a member is entitled to receive under sub-paragraph (1) or (2) shall be the same as the amount of the pension or retirement lump sum which the member would have been entitled to receive under these Regulations if he had left pensionable employment on the day on which he ceased to be in officer service or, as the case may be, ceased to be in practitioner service.

(5) A member who is entitled to a pension and retirement lump sum under sub-paragraph (2) shall, if it would be more favourable to him, be treated as having continued in practitioner service until the last day of his pensionable employment.]

Textual Amendments

Early Retirement Pension (ill–health)E+W+S

12.—(1) In the case of members who are or have been practitioners, regulation E2 (early retirement pension on grounds of ill–health) is modified so that, if the member satisfies the requirements for a pension based on pensionable service that is increased under any of paragraphs (4) to (6) of that regulation—

(a)the member’s total pensionable service will be increased as described in whichever of those paragraphs applies;

(b)the length of the member’s officer service and practitioner service will each be increased by the proportion by which the member’s total pensionable service is increased; and

(c)for the purpose of calculating the member’s pension in respect of practitioner service, the member’s uprated earnings will then be increased by the same proportion as the member’s practitioner service is increased under paragraph (b).

(2) For the purposes of sub–paragraph (1), “total pensionable service" includes both officer service and practitioner service but does not include any period of additional service that the member buys under regulation Q1 (right to buy additional service).

Early retirement pension (employer’s consent)E+W+S

13.  A practitioner may not become entitled to a pension under regulation E4 (early retirement pension with employer’s consent) as a result of the termination of pensionable employment as a practitioner.

Lump sum on member’s death in pensionable employment or after pension becomes payableE+W+S

14.—(1) In the case of members who die in pensionable employment as practitioners, regulation F1 (lump sum payable on member’s death in pensionable employment) is modified so that, in relation to the member’s employment as a practitioner, the reference to final year’s pensionable pay in regulation F1(2) is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

(2) In the case of members who die after a pension under the scheme in respect of practitioner service becomes payable, regulation F2 (lump sum payable on member’s death after pension becomes payable) is modified so that, in relation to the member’s employment as a practitioner, the reference to final year’s pensionable pay in regulation F2(2) is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.

[F87Widows, widowers or surviving civil partners] pension on member’s death in pensionable employmentE+W+S

15.  In the case of members who die in pensionable employment as practitioners, regulation G2 (widow’s pension on member’s death in pensionable employment) is modified so that the reference, in regulation G2(2), to the rate of the member’s pensionable pay when he died is treated, in relation to the member’s employment as a practitioner, as a reference to the average rate of the member’s pensionable earnings during the last complete quarter before the member died.

Textual Amendments

Increased widower’s pensionE+W+S

16.  In the case of female members who made a nomination under regulation G8 (dependent widowers pension) or an elction under regulation G9 (increased widower’s pension), those regulations are modified so that the lump sum payable on the member’s retirement will be reduced by 2.8 per cent. of uprated earnings for each complete year of practioner service before 25th March 1972, and by 1.4 per cent. of uprated earnings for each complete year after 24th March 1972, plus, in each case, the relevant daily proportion for each additional day.

[F88Increased surviving civil partner’s pensionE+W+S

16A.  In the case of a civil partner who made a nomination under regulation G11 (dependent surviving civil partner’s pension) or an election under G13 (increased surviving civil partner’s pension) those regulations are modified so that the lump sum payable on the member’s retirement will be reduced by 1.96 per cent of uprated earnings for each complete year of practitioner service plus the relevant daily proportion for each additional day.]

Textual Amendments

Child allowance — member dies in pensionable employmentE+W+S

17.  In the case of members who die in pensionable employment as practitioners, regulation H3 (child allowance on member’s death in pensionable employment) is modified so that the references, in regulation H3(6) and (7), to the rate of the member’s pensionable pay when he died is treated, in relation to the member’s employment as a practitioner, as references to the average rate of the member’s pensionable earnings during the last complete quarter before the member died.

Transfers from other pension arrangementsE+W+S

18.—(1) In the case of members who are practitioners, regulations N1 (member’s right to transfer accrued rights to benefits to the scheme) and N4 (transfers in respect of more than one member) are modified so that, if a transfer payment is accepted in respect of the member’s rights under another occupational pension scheme, a personal pension scheme,or a buy–out policy, the benefits in respect of the transfer payment will be calculated as described in this paragraph.

(2) The benefits in respect of the transfer payment will be calculated by increasing the member’s pensionable earnings for the financial year in which the member joined the scheme (or the financial year in which the transfer payment is received, if the payment is received more than 12 months after the member joined the scheme).

(3) The amount of the increase referred to in sub–paragraph (2) will be calculated by—

(a)treating the member as entitled to a period of officer service equal to the period of employment that qualified the member for the rights in respect of which the transfer payment is being made;

(b)calculating the final year’s pensionable pay that would have given rise to a cash equivalent, in respect of that officer service under regulation M3 (amount of member’s cash equivalent) equal to the amount of the transfer payment; and

(c)increasing the member’s pensionable earnings by an amount equal to the pensionable pay that the member would have received during that period of officer service if the member’s pensionable pay had been equal to the final year’s pensionable pay mentioned in paragraph (b) throughout that period.

(4) For the purposes of sub–paragraph (3), the final year’s pensionable pay mentioned in paragraph (b) will be calculated in a manner that is consistent with the actuarial methods and assumptions referred to in—

(a)regulation N2 (transfers made under the Public Sector Transfer Arrangements) where the transfer payment is made under the Public Sector Transfer Arrangements; or

(b)regulation N3 (transfers that are not made under the Public Sector Transfer Arrangements) in any other case.

(5) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings — dental practitioners) will not apply to any increase in a member’s pensionable earnings under this paragraph.

Members absent from workE+W+S

19.—(1) In the case of members who are practitioners, regulations P1 and P2 (absence from work) are modified so that the references to pensionable pay in regulations P1(3) and P2(3) are treated, in relation to the member’s employment as a practitioner, as references to pensionable earnings.

(2) Regulation P1 is further modified so that, if a member’s earnings in respect of employment as a practitioner are reduced during a period of absence from work by reason of illness or injury, the member’s pensionable earnings will be calculated as described in sub–paragraphs (4) and (5) below (instead of on the basis of the member’s earnings immediately before the absence started).

(3) Regulation P1 is further modified so that, if a member’s earnings in respect of employment as a practitioner cease during a period of absence from work by reason of illness or injury, the member will be treated as continuing in pensionable employment for a period of 12 months from the date on which the member’s earnings ceased and the member will not be treated as having left pensionable employment in accordance with regulation P1(4) until the end of that 12 month period. During the 12 month period, the member’s pensionable earnings will be calculated as described in sub–paragraphs (4) and (5) below.

(4) If the member is one of a number of practitioners who have elected as described in paragraph 4(2) above, each practitioner’s pensionable earnings will be calculated as if the partnership’s aggregate pensionable earnings were equal to the amount of the partnership’s aggregate pensionable earnings during the 12 month period ending immediately before the member’s earnings were reduced or ceased.

(5) Except where the member’s pensionable earnings fall to be calculated as described in sub– paragraph (4), the member will be treated as having continued to receive the same average rate of pensionable earnings as during the 12 month period ending immediately before his earnings were reduced or ceased.

[F89(6) For the purposes of these Regulations for the duration of any pilot scheme—

(a)a member who is providing piloted services under a pilot scheme and who is absent from work by reason of illness or injury shall be treated as a practitioner whether or not his name is included on a F90... [F91dental] list prior to the commencement of the pilot scheme; and

(b)a member who is a F90... [F92dental] pilot scheme employee and who is absent from work by reason of illness or injury shall be treated as an officer F93....]

[F94(7) Regulations P1 and P2 and the previous sub-paragraphs do not apply in the case of locum practitioners.]

Textual Amendments

Right to buy additional service and unreduced retirement lump sumE+W+S

20.—(1) In the case of members who are practitioners, regulations Q1 (right to buy additional service), Q2 (right to buy unreduced retirement lump sum) Q4 and Q5 (paying by single payment) and Q6 (paying by regular additional contributions) are modified so that the cost of buying additional service and unreduced retirement lump sum and the benefits in respect of any additional service bought under regulation Q1 are calculated as described in this paragraph.

(2) Regulation Q1 is modified so that, if the member elects to pay for additional service by a single payment, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the financial year in which the member elects to buy the additional service.

(3) The amount of the increase referred to in sub–paragraph (2) will be calculated using the formula—

where— “relevant earnings" means the amount of remuneration by reference to which the amount of the single payment was calculated; and

“additional service bought" means the period of additional service that the member chooses to buy, calculated in complete years with a relevant daily proportion for each additional day.

(4) Regulation Q1 is further modified so that, if the member chooses to pay for additional service by regular additional contributions, the benefits in respect of the additional service will be calculated by increasing the member’s pensionable earnings for the year in which the member stops paying those contributions.

(5) The amount of the increase referred to in sub–paragraph (4) will be calculated using the formula—

where— “relevant uprated earnings" means the yearly average of the part of the member’s uprated earnings that is attributable to the period during which the member paid regular additional contributions; and

“additional service bought" means the period of additional service that the member chooses to buy, calculated in complete years with a relevant daily proportion for each additional day.

(6) Regulation Q4(4) and (5) is modified so that, for the purposes of Table 1 of Schedule 1, “remuneration" means, subject to sub–paragraph (7) below, the yearly average of a member’s uprated earnings in respect of practitioner service before the date on which the employing authority receives notice in writing, on the form provided, exercising the member’s right to buy additional service. For the purpose of this calculation, any officer service that is treated as practitioner service by virtue of paragraph 9 (officer service treated as practitioner service) will be ignored.

(7) If, when the employing authority receives a notice exercising a right to buy additional service, the member has not been in practitioner service for a complete quarter, “remuneration" will be calculated by reference to the member’s uprated earnings at the end of the member’s first complete quarter in practitioner service.

(8) Regulation Q6(5) is modified so that, if the member elects to pay for additional service or unreduced retirement lump sum by regular additional contributions, the contributions will be calculated as a percentage of pensionable earnings (instead of pensionable pay), in accordance with Table 3 of Schedule 1 (if the member is buying additional service) or Table 4 of Schedule 1 (if the member is buying an unreduced retirement lump sum).

(9) The upper limit on a dental practitioner’s pensionable earnings under paragraph 8 (limit on pensionable earnings–dental practitioners) shall not apply to any increase in a member’s pensionable earnings under this paragraph.

Members doing more than one jobE+W+S

21.—(1) In the case of members who are practitioners, Regulation R4 (members doing more than one job) is modified as described in this paragraph in relation to any practitioner who is in concurrent employment as an officer.

(2) A practitioner who opts not to contribute to the scheme in respect of his employment as a practitioner may, nevertheless, participate in the scheme in respect of concurrent employment as an officer.

(3) Regulation R4(2) is modified so that a practitioner may participate in the scheme in respect of concurrent whole–time or part–time employment as an officer, even if he also participates in the scheme in respect of employment as a practitioner.

(4) For the purposes of paragraph 12 (early retirement pension on grounds of ill–health), any amount by which a member’s service in respect of concurrent employments exceeds the period during which the member carried on those employments will be ignored for the purpose of calculating the member’s total pensionable service.

(5) If a transfer payment is accepted in respect of a member who is contributing to the scheme in respect of employment as a practitioner and concurrent employment as an officer, the member may elect whether the benefits in respect of the transfer payment should be calculated as described in regulations N1 to N3 or as described in paragraph 18 (transfers from other pension arrangements).

Reduction of pension on return to NHS employmentE+W+S

22.—(1) In the case of members who are or have been practitioners, regulation S2 (reduction of pension on return to NHS employment) is modified as described in this paragraph.

(2) Regulation S2(14) is modified so that—

(a)“pay" means the amount of pensionable earnings received by the member, for any financial year, from NHS employment (or what would have been his pensionable earnings had he been in pensionable employment);

(b)“previous pay" means the average of the annual amounts of the member’s uprated earnings in respect of practitioner service (or service which is treated as practitioner service).

(3) In the case of a practitioner who becomes entitled to receive, simultaneously, a pension under the scheme in respect of both officer service and practitioner service, the member’s previous pay in respect of his practitioner service shall be increased by the amount of his previous pay in respect of his officer service.

(4) In the case of a practitioner who becomes entitled to receive a pension under the scheme and who holds a continuing employment otherwise than as a practitioner, previous pay will be increased by the annual rate of pay of the continuing employment.

(5) This sub–paragraph applies where a practitioner becomes entitled to receive a pension under the scheme and in the 12 months preceding the date on which he became so entitled, held concurrent pensionable employment as an officer.

(6) Where sub–paragraph (5) applies and the concurrent pensionable employment terminated before the pension became payable, previous pay in relation to the practitioner service shall be increased as described in sub–paragraph (7).

(7) For the purposes of sub–paragraph (6), previous pay shall be increased by the annual rate of pay in respect of the concurrent pensionable employment mentioned in that sub–paragraph or, if higher, that part of the pensionable pay for that employment which falls within the 12 months period mentioned in sub–paragraph (5).

[F95Accounts and actuarial reportsE+W+S

23.—(1) In the case of members who are practitioners or non-GP providers, regulation U3 (U3 accounts and actuarial reports) is modified as described in this paragraph.

(2) In respect of each financial year, a [F96a type 1 medical practitioner] and a non-GP provider shall provide the host Trust or 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 he is a member; and

(b)the return he has made to the Inland Revenue in respect of his earnings for that year,

no later than 1 month from the date on which that return was required to be submitted to the Inland Revenue.

(3) In respect of each financial year, a host Trust or Board shall forward a record of—

(a)all contributions to the scheme made under paragraph 10 in respect of [F97type 1 medical practitioners] and non-GP providers; and

(b)their pensionable earnings,

to the Secretary of State within 1 month of the end of the financial year immediately following the financial year to which that return relates.]

Textual Amendments