The National Health Service Pension Scheme Regulations 1995

Meaning of “pensionable earnings" E+W+S

3.—(1) In the case of a practitioner other than an assistant practitioner or an associate general practitioner, “pensionable earnings" means practitioner income less—

(a) any sum on account of practice expenses that may be appropriate in accordance with a formula laid down by the Secretary of State for the purpose; and

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

(2) Subject to sub–paragraph (3), for the purposes of this paragraph, “practitioner income" means—

(a) all payments made by a Family Health Services Authority or, as the case may be, the Dental Practice Board to a principal practitioner in respect of general medical services, general dental services, general ophthalmic services or pharmaceutical services provided by the practitioner, including any payments so made to the practitioner as a trainer in general practice;

(b) any charges collected from patients in respect of the services mentioned in sub–paragraph (a) which the 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

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

(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.

Marginal Citations

M1 1977 c.49. Section 81(b) was repealed in part by Schedule 8 to the Health and Social Security Act 1984 (c.48).