The National Health Service Pension Scheme Regulations 1995

Regulations Q4 and Q5

SCHEDULE 1 E+W+S PURCHASE OF ADDITIONAL SERVICE AND UNREDUCED RETIREMENT LUMP SUM

(Regulation Q4(3))

Table 1 E+W+S Paying for additional service by a single payment

Member’s age when employing authority receives notice of election (1)	Cost per £100 of remuneration for each year of additional service (2)
	£
20	25.20
21	24.70
22	24.20
23	23.70
24	23.20
25	22.70
26	22.20
27	21.80
28	21.40
29	21.10
30	20.90
31	20.70
32	20.50
33	20.30
34	20.10
35	20.00
36	20.00
37	20.00
38	20.00
39	20.00
40	20.00
41	20.00
42	20.00
43	20.00
44	20.00
45	20.10
46	20.30
47	20.50
48	20.70
49	20.90
50	21.00
51	21.00
52	21.00
53	21.00
54	21.00
55	21.10
56	21.30
57	21.60
58	21.90
59	21.90
60	21.70
61	21.50
62	21.30
63	21.10
64	21.00
65	20.80
66	20.30
67	19.70
68	19.10
69	18.50

(Regulation Q5(3))

Table 2 E+W+S Paying for unreduced retirement lump sum by a single payment

Member’s age when employing authority receives notice of election (1)	Cost per £100 of remuneration for each year of service in respect of which unreduced retirement lump sum is bought (2)
	£
20 & under	2.97
21	2.91
22	2.85
23	2.79
24	2.73
25	2.67
26	2.61
27	2.56
28	2.51
29	2.48
30	2.46
31	2.44
32	2.41
33	2.39
34	2.36
35	2.35
36	2.35
37	2.35
38	2.35
39	2.35
40	2.35
41	2.35
42	2.35
43	2.35
44	2.35
45	2.36
46	2.38
47	2.41
48	2.44
49	2.46
50	2.47
51	2.47
52	2.47
53	2.47
54	2.47
55	2.48
56	2.50
57	2.50
58	2.50
59	2.50
60	2.50
61	2.50
62	2.50
63	2.50
64	2.50
65	2.50
66	2.50
67	2.50
68	2.50
69	2.50

(Regulation Q6(5))

Table 3 E+W+S Paying for additional service by regular additional contributions

Member’s age at next birthday after employing authority receives notice of election	Percentage of pensionable pay for each complete year of additional service Birthday to which member has elected to pay contributions
	55	60	65
20	.61	.50	.36
21	.64	.52	.38
22	.67	.54	.40
23	.70	.56	.42
24	.74	.58	.44
25	.78	.60	.46
26	.82	.62	.48
27	.86	.64	.50
28	.90	.66	.52
29	.94	.68	.54
30	.98	.70	.56
31	1.02	.72	.58
32	1.07	.75	.60
33	1.12	.78	.62
34	1.17	.81	.64
35	1.22	.85	.67
36	1.28	.89	.69
37	1.35	.93	.72
38	1.43	.98	.74
39	1.51	1.03	.77
40	1.60	1.09	.80
41	1.70	1.15	.83
42	1.83	1.22	.87
43	2.00	1.30	.91
44	2.20	1.39	.95
45	2.42	1.48	1.00
46	2.69	1.58	1.06
47	3.02	1.70	1.13
48	3.45	1.85	1.21
49	4.02	2.03	1.29
50	4.80	2.25	1.38
51	6.04	2.53	1.48
52	8.05	2.86	1.60
53	12.18	3.26	1.74
54		3.80	1.90
55		4.58	2.08
56		5.77	2.30
57		7.77	2.56
58		12.06	2.92
59			3.40
60			4.10
61			5.20
62			6.97
63			10.42

(Regulation Q6(5))

Table 4 E+W+S Paying for unreduced retirement lump sum by regular additional contributions

Member’s age at next birthday after employing authority receives notice of election	Percentage of pensionable pay for each complete year of additional service in respect of which unreduced retirement lump sum is bought Birthday to which member has elected to pay contributions
	55	60	65
20 & under	.07	.06	.04
21	.07	.06	.04
22	.08	.06	.05
23	.08	.07	.05
24	.09	.07	.05
25	.09	.07	.05
26	.10	.07	.06
27	.10	.08	.06
28	.11	.08	.06
29	.11	.08	.06
30	.12	.08	.07
31	.12	.08	.07
32	.13	.09	.07
33	.13	.09	.07
34	.14	.10	.08
35	.14	.10	.08
36	.15	.11	.08
37	.16	.11	.08
38	.17	.12	.09
39	.18	.12	.09
40	.19	.13	.09
41	.20	.13	.10
42	.22	.14	.10
43	.24	.15	.11
44	.26	.16	.11
45	.29	.17	.12
46	.32	.19	.12
47	.36	.20	.13
48	.41	.22	.14
49	.47	.24	.15
50	.56	.27	.16
51	.71	.30	.17
52	.95	.34	.19
53	1.43	.38	.20
54		.45	.22
55		.54	.24
56		.68	.27
57		.91	.30
58		1.42	.34
59			.40
60			.48
61			.61
62			.82
63			1.23

Regulation R1

SCHEDULE 2 E+W+S MEDICAL AND DENTAL PRACTITIONERS

Additional definitions used in this Schedule E+W+S

1.  In this Schedule—

• F1 ...

• F2 ...

• [F3 “Board and advisory work” means—

  (a)

  work undertaken as a member of the Board of an employing authority which is not a GMS practice, a PMS practice, an APMS contractor or an OOH provider; or

  (b)

  advisory work commissioned by and undertaken on behalf of such an authority, where it is connected to the authority’s role in performing, or securing the delivery of, primary medical services or associated management activities or similar duties,

  but which is not in itself the performance of primary medical services, and payment for which is made by that authority directly to the person carrying out that work;

• “collaborative services” means primary medical services provided by a GP performer, a GMS practice, a PMS practice, an APMS contractor or an OOH provider under or as a result of an arrangement between—

  (a)

  the Secretary of State, the National Assembly for Wales, a Primary Care Trust or a Local Health Board; and

  (b)

  a local authority,

  under [F4 , in the case of England, section 80(6) of the 2006 Act or in the case of Wales, section 38(6) of the 2006 (Wales) Act], under which the Secretary of State, the National Assembly for Wales, the Primary Care Trust or the Local Health Board is responsible for providing services for purposes related to the provision of health care;

• “commissioned services” means medical services provided under a contract between—

  (a)

  a GP performer, a GMS practice, a PMS practice, an APMS contractor or an OOH provider; and

  (b)

  either—

  (i)

  a Strategic Health Authority or a Special Health Authority, which relates to the provision of health care,

  (ii)

  the Secretary of State, the National Assembly for Wales, a Primary Care Trust or a Local Health Board under [F5 , in the case of England, section 12 of the 2006 Act or in the case of Wales, section 10 of the 2006 (Wales) Act] (which relates to arrangements made with any person or body, including a voluntary one, for the provision of services under the Act),

  (iii)

  a National Health Service trust under [F6 paragraph 18 of Schedule 4 to the 2006 Act or paragraph 18 of Schedule 3 to the 2006 (Wales) Act], or

  (iv)

  a National Health Service foundation trust under [F7 section 47(2)(b) of the 2006 Act],

  which is for the purposes of the health service;]

• F1 ...

• [F8 “Doctors' Retainer Scheme” has the same meaning as given at paragraph 39 of the Statement published in accordance with regulation 34 of the National Health Service (General Medical Services) Regulations 1992;]

• [F9 “Executive Committee” means the committee of a Primary Care Trust appointed under regulation 9(1) of the Primary Care Trusts (Membership, Procedure and Administration Arrangements) Regulations 2000;]

• [F3 “local authority” means—

  (a)

  any of the bodies listed in section 1 of the Local Authority Social Services Act 1970 (local authorities), or

  (b)

  the Council of the Isles of Scilly;]

• F10 ...

• [F11 [F12 “locum practitioner” means a registered medical practitioner (other than a trainee practitioner) whose name is included in a medical performers list and who is engaged, otherwise than in pursuance of a commercial arrangement with an agent, under a contract for services by—

  (a)

  a GMS practice;

  (b)

  a PMS practice;

  (c)

  an APMS contractor;

  (d)

  an OOH provider; or

  (e)

  a Primary Care Trust or Local Health Board,

  to deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services or collaborative services (or any combination thereof),]

• “officer service” means, subject to paragraph 9 (officer service treated as practitioner service), pensionable service as an officer;

• “pensionable earnings” has the meaning given in paragraphs 3 to 8;

• [F13 “pensionable earnings ceiling”, in relation to a GDS contract or a PDS agreement, is to be construed in accordance with paragraph 3(2B);]

• “practitioner income” has the meaning given in paragraph 3(2);

• “practitioner service” means, subject to paragraph 9 (officer service treated as practitioner service), pensionable service as a practitioner;

• F10 ...

• F1 ...

• “uprated earnings” is to be construed in accordance with paragraph 11(2).]

Textual Amendments

F1 Words in Sch. 2 para. 1 omitted (1.4.2006) by virtue of The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(2)(a)

F2 Words in Sch. 2 para. 1 omitted (with effect from 1.4.2004) by virtue of The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(2)(a)

F3 Words in Sch. 2 para. 1 inserted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(2)(c)

F4 Words in Sch. 2 para. 1 substituted (14.12.2007) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(27)(a)(i)

F5 Words in Sch. 2 para. 1 substituted (14.12.2007) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(27)(a)(ii)

F6 Words in Sch. 2 para. 1 substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(2)(a) (as amended by S.I. 2008/906, reg. 2)

F7 Words in Sch. 2 para. 1 substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(2)(b) (as amended by S.I. 2008/906, reg. 2)

F8 Words in Sch. 2 para. 1 inserted (1.9.1997) by The National Health Service Pension Scheme (Amendment) Regulations 1997 (S.I. 1997/1888), regs. 1, 7(2)

F9 Words in Sch. 2 para. 1 inserted (1.4.2000) by The National Health Service (Pension Scheme and Compensation for Premature Retirement) Amendment Regulations 2000 (S.I. 2000/605), regs. 1(1)(b), 15(b)(i)

F10 Words in Sch. 2 para. 1 omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(2) (with reg. 93)

F11 Words in Sch. 2 para. 1 inserted (1.4.2001) by The National Health Service Pension Scheme (Amendment) Regulations 2002 (S.I. 2002/561), reg. 1(1)(a), Sch. para. 10(2)(a) (with reg. 3)

F12 Words in Sch. 2 para. 1 substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(2)(b)

F13 Words in Sch. 2 para. 1 inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(2)(b)

Application of Regulations with modifications E+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 F14 ...[F15 Primary Care Trust] [F16 or Local Health Board] [F17 or, in the case of a locum practitioner, the listing Authority F18 ...] 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 F14 ... [F15 Primary Care Trust] [F16 or Local Health Board] [F17 or, in the case of a locum practitioner, the listing Authority F18 ...].

[F19 (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 F20 ... [F21 (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

F14 Words in Sch. 2 para. 2(1) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(3) (as amended by S.I. 2008/906, reg. 2)

F15 Words in Sch. 2 para. 2(1) inserted (1.10.2002) by The National Health Service Reform and Health Care Professions Act 2002 (Supplementary, Consequential etc. Provisions) Regulations 2002 (S.I. 2002/2469), regs. 1, 8, Sch. 5 (with reg. 2(3)(4))

F16 Words in Sch. 2 para. 2(1) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(3) (with reg. 93)

F17 Words in Sch. 2 para. 2(1) inserted (1.4.2001) by The National Health Service Pension Scheme (Amendment) Regulations 2002 (S.I. 2002/561), reg. 1(1)(a), Sch. para. 10(3) (with reg. 3)

F18 Words in Sch. 2 para. 2(1) omitted (with effect from 1.4.2004) by virtue of The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(3)(a)

F19 Sch. 2 para. 2(1A) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(3)

F20 Words in Sch. 2 para. 2(2) omitted (with effect from 1.4.2002) by virtue of The National Health Service (Pension Scheme, Injury Benefits and Compensation for Premature Retirement) Amendment Regulations 2003 (S.I. 2003/631), regs. 1(1)(3), 4(3)(c)

F21 Words in Sch. 2 para. 2(2) inserted (1.4.2001) by The National Health Service Pension Scheme (Amendment) Regulations 2002 (S.I. 2002/561), reg. 1(1)(a), Sch. para. 10(5) (with reg. 3)

[F22 Membership: locum practitioners E+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.

F23 (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) [F24 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

F22 Sch. 2 para. 2A inserted (1.4.2001) by The National Health Service Pension Scheme (Amendment) Regulations 2002 (S.I. 2002/561), reg. 1(1)(a), Sch. para. 10(6) (with reg. 3)

F23 Sch. 2 para. 2A(4) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(4)(a) (as amended by S.I. 2008/906, reg. 2)

F24 Word in Sch. 2 para. 2A(5) substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(4)(b) (as amended by S.I. 2008/906, reg. 2)

Meaning of “pensionable earnings" E+W+S

3.— [F25 (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 [F26 as regards type 1 medical practitioners]—

[F27 (a) income which accrues to the [F28 type 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 [F29 in the case of England, section 83(2)(a) of the 2006 Act or in the case of Wales, section 41(2)(a) of the 2006 (Wales) Act],

(vi) in the case of a [F30 type 1 medical] practitioner, the provision of locum services,

(vii) payments made to a [F31 type 1 medical practitioner] by an OOH provider [F32 or other employing authority providing OOH services] in respect of the performance of primary medical services, commissioned services, collaborative services and certification services,

(viii) payments made to a [F33 type 1 medical practitioner] by an employing authority in respect of general dental services, general [F34 ophthalmic] 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 [F35 type 1 medical] practitioner is authorised by or under any enactment to retain other than charges authorised by regulations made under [F36 in the case of England, section 185(1) of the 2006 Act or in the case of Wales, section 133(1) of the 2006 (Wales) Act] (charges for more expensive supplies of dental appliances); and

F37 (c) any sums paid to the practitioner out of a fund determined by reference to the number of beds in a hospital;

[F38 (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.]

[F39 (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 [F40 , in the case of England, sections 94, 103 or 109 of the 2006 Act or in the case of Wales, sections 52, 60 or 66 of the 2006 (Wales) 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,

[F41 (ii) adoption leave, maternity leave, parental leave or paternity 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 [F42 , parental 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.

[F43 (4) In sub-paragraph (2)(a), “locum services” shall have the same meaning as for the purposes of paragraph 6.]

Textual Amendments

F25 Sch. 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)

F26 Words 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)

F27 Sch. 2 para. 3(2)(a) substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(4)(b)

F28 Words 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)

F29 Words in Sch. 2 para. 3(2)(a)(v) substituted (14.12.2007) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(27)(b)(i)

F30 Words 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)

F31 Words 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)

F32 Words in Sch. 2 para. 3(2)(a)(vii) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(4)(a) (with reg. 93)

F33 Words 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)

F34 Word in Sch. 2 para. 3(2)(a)(viii) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(4)(b) (with reg. 93)

F35 Words 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)

F36 Words in Sch. 2 para. 3(2)(b) substituted (14.12.2007) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(27)(b)(ii)

F37 Sch. 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”

F38 Sch. 2 para. 3(2)(d) substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(4)(c)

F39 Sch. 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)

F40 Words in Sch. 2 para. 3(2A)(a) substituted (14.12.2007) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(27)(b)(iii)

F41 Sch. 2 para. 3(2B)(a)(ii) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(4)(c) (with reg. 93)

F42 Words in Sch. 2 para. 3(2C)(b) inserted (14.12.2007) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(27)(b)(iv)

F43 Sch. 2 para. 3(4) added (with effect from 1.4.2002) by The National Health Service (Pension Scheme, Injury Benefits and Compensation for Premature Retirement) Amendment Regulations 2003 (S.I. 2003/631), regs. 1(1)(3), 4(4)(b)

[F44 Calculating pensionable earnings of [F45 medical] practitioners in partnership E+W+S

4.— (1) In the case of [F46 type 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 [F47 type 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 [F48 type 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

F44 Sch. 2 para. 4 substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(5)

F45 Word in Sch. 2 para. 4 heading inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(5)

F46 Words in Sch. 2 para. 4(1) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(5)(a)

F47 Words in Sch. 2 para. 4(1) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(5)(a)

F48 Words in Sch. 2 para. 4(2) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(5)(b)

Elections relating to calculation of “pensionable earnings" in [F49 medical] partnerships E+W+S

5.—(1)  [F50 Type 1 medical] practitioners [F51 and 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 [F52 to their host Trust or Board].

F53 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F54 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The notice must be signed by all the [F55 type 1 medical practitioners] [F56 and non-GP providers] in the partnership and must state as a fraction each practitioner’s [F57 and non-GP provider's] share in the partnership profits. In the case of medical practitioners, the notice must state the name of every F58 ... [F59 Primary Care Trust ] [F60 or Local Health Board] 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 F61 ... [F59 Primary Care Trust ] [F62 or Local Health Board] concerned at the end of each [F63 financial year], stating the pensionable pay received, in that [F63 financial 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 F64 ... [F59 Primary Care Trust ] [F65 or Local Health Board] 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

F49 Word in Sch. 2 para. 5 heading inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(6)

F50 Words in Sch. 2 para. 5(1) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(6)(a)

F51 Words in Sch. 2 para. 5(1) inserted (with effect from 1.4.2004) by virtue of The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(6)(a)(i)

F52 Words in Sch. 2 para. 5(1) inserted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(6)(a)(ii)

F53 Sch. 2 para. 5(2) omitted (1.4.2006) by virtue of The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(6)(b)

F54 Sch. 2 para. 5(3) omitted (with effect from 1.4.2004) by virtue of The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(6)(c)

F55 Words in Sch. 2 para. 5(4) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(6)(c)

F56 Words in Sch. 2 para. 5(4) inserted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(6)(b)(i)

F57 Words in Sch. 2 para. 5(4) inserted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(6)(b)(ii)

F58 Words in Sch. 2 para. 5(4) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(6) (as amended by S.I. 2008/906, reg. 2)

F59 Words in Sch. 2 para. 5 inserted (1.10.2002) by The National Health Service Reform and Health Care Professions Act 2002 (Supplementary, Consequential etc. Provisions) Regulations 2002 (S.I. 2002/2469), regs. 1, 8, Sch. 5 (with reg. 2(3)(4))

F60 Words in Sch. 2 para. 5(4) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(5) (with reg. 93)

F61 Words in Sch. 2 para. 5(5) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(6) (as amended by S.I. 2008/906, reg. 2)

F62 Words in Sch. 2 para. 5(5) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(5) (with reg. 93)

F63 Words in Sch. 2 para. 5(5) substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(6)(d)

F64 Words in Sch. 2 para. 5(6) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(6) (as amended by S.I. 2008/906, reg. 2)

F65 Words in Sch. 2 para. 5(6) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(5) (with reg. 93)

[F66 Distribution of pensionable earnings between type 1 dental practitioners employed or engaged by the same GDS or PDS contractor E+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 [F67 , parental 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

F66 Sch. 2 para. 5A inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(7)

F67 Words in Sch. 2 para. 5A(1)(b) inserted (14.12.2007) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) Amendment Regulations 2007 (S.I. 2007/3280), regs. 1(2), 2(27)(c)

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

6.— [F68 (1) In the case of an [F69 type 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.]

[F70 (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.]

[F71 (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.

[F72 (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

F68 Sch. 2 para. 6(1) substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(7)(a)

F69 Words in Sch. 2 para. 6(1) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(8)(a)

F70 Sch. 2 para. 6(2) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(8)(b)

F71 Sch. 2 para. 6(3)(4) inserted (1.4.2001) by The National Health Service Pension Scheme (Amendment) Regulations 2002 (S.I. 2002/561), reg. 1(1)(a), Sch. para. 10(8)(c) (with reg. 3)

F72 Sch. 2 para. 6(4) substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(7)(c)

Exclusions and deductions from pensionable earnings — all practitioners E+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 M1 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

M1 S.I. 1974/455.

Limit on pensionable earnings — dental practitioners E+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.

Period	Upper 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 [F73 and ending before 1st April 2008] 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 F74 ... [F75 Primary Care Trust ] [F76 or Local Health Board] or the Dental Practice Board that those persons allow him to retain.

Textual Amendments

F73 Words in Sch. 2 para. 8(2) inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(7)(a) (as amended by S.I. 2008/906, reg. 2)

F74 Words in Sch. 2 para. 8(3) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(7)(b) (as amended by S.I. 2008/906, reg. 2)

F75 Words in Sch. 2 para. 8(3) inserted (1.10.2002) by The National Health Service Reform and Health Care Professions Act 2002 (Supplementary, Consequential etc. Provisions) Regulations 2002 (S.I. 2002/2469), regs. 1, 9, Sch. 6 (with reg. 2(3)(4))

F76 Words in Sch. 2 para. 8(3) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(6) (with reg. 93)

Officer service treated as practitioner service E+W+S

9.— [F77 (1) Subject to sub-paragraph (3), if a member does not have more than 10 years’ officer service on first becoming a type 1 practitioner, the member’s officer service before first becoming a type 1 practitioner will be treated as practitioner service.]

[F78 (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

F79 (aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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 F80 ... [F81 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 [F82 or E2A] F83 ..., and any additional service bought as described in regulation Q1 (right to buy additional service), will be ignored.

[F84 (5A) Where a member has more than 10 years' officer service before first becoming—

(a) a [F85 type 1 practitioner] F86 ...

F87 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• the member’s officer service before first becoming such a practitioner may be treated as practitioner service if it would be more favourable to him.

F88 (5AA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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.

[F89 (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) [F90 or (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 [F91 type 1 practitioner] F92 ..., sub–paragraph (1) will be applied before sub–paragraph (6) [F93 or (6A)] and—

(a) [F94 neither sub-paragraph (6) nor (6A) will] apply to any officer service that is treated as practitioner service under sub–paragraph (1) [F95 or (5A)]; and

(b) any officer service that is treated as practitioner service under sub–paragraph (1) [F96 or (5A)] will be ignored for the purpose of deciding whether sub–paragraph (6) [F93 or (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) [F97 , 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.

F98 (12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F77 Sch. 2 para. 9(1) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(a) (with reg. 93)

F78 Sch. 2 para. 9(2) substituted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(i)

F79 Sch. 2 para. 9(3)(aa) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(b)(i) (with reg. 93)

F80 Words in Sch. 2 para. 9(3)(b) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(b)(ii) (with reg. 93)

F81 Words in Sch. 2 para. 9(3)(b) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(9)(b)(ii)

F82 Words in Sch. 2 para. 9(5) inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(8)(b) (as amended by S.I. 2008/906, reg. 2)

F83 Words in Sch. 2 para. 9(5) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(c) (with reg. 93)

F84 Sch. 2 para. 9(5A)(5B) inserted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(ii)

F85 Words in Sch. 2 para. 9(5A)(a) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(9)(c)

F86 Words in Sch. 2 para. 9(5A)(a) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(d)(i) (with reg. 93)

F87 Sch. 2 para. 9(5A)(b) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(d)(ii) (with reg. 93)

F88 Sch. 2 para. 9(5AA) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(e) (with reg. 93)

F89 Sch. 2 para. 9(6A)(6B) inserted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(iii)

F90 Words in Sch. 2 para. 9(7) inserted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(iv)

F91 Words in Sch. 2 para. 9(8) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(9)(e)

F92 Words in Sch. 2 para. 9(8) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(f) (with reg. 93)

F93 Words in Sch. 2 para. 9(8) inserted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(v)(aa)

F94 Words in Sch. 2 para. 9(8) substituted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(v)(bb)

F95 Words in Sch. 2 para. 9(8)(a) inserted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(v)(cc)

F96 Words in Sch. 2 para. 9(8)(b) inserted (1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2004 (S.I. 2004/665), regs. 1(1), 3(6)

F97 Words in Sch. 2 para. 9(11) inserted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(a)(vi)

F98 Sch. 2 para. 9(12) omitted (1.10.2008) by virtue of The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(7)(g) (with reg. 93)

[F99 Locum practitioners: breaks between contracts E+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

F99 Sch. 2 para. 9A inserted (1.4.2001) by The National Health Service Pension Scheme (Amendment) Regulations 2002 (S.I. 2002/561), reg. 1(1)(a), Sch. para. 10(10) (with reg. 3)

[F100 Contributions to the scheme E+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) [F101 The contribution rate for practitioners and non-GP providers is as set out in the following tables.

2007-2008

Column 1	Column 2
Amount of pensionable earnings	Contribution rate
Up to £19,682	5%
£19,683 to £65,002	6.5%
£65,003 to £102,499	7.5%
£102,500 to any higher amount	8.5%

2006-2007

Column 1	Column 2
Amount of pensionable earnings	Contribution rate
Up to £19,165	5%
£19,166 to £63,416	6.5%
£63,417 to £99,999	7.5%
£100,000 to any higher amount	8.5%

2005-2006

Column 1	Column 2
Amount of pensionable earnings	Contribution rate
Up to £18,697	5%
£18,698 to £61,869	6.5%
£61,870 to £97,560	7.5%
£97,561 to any higher amount	8.5%

(2A) The Secretary of State may make a determination substituting any or all of the amounts of pensionable earnings or contribution rates specified in the tables in sub-paragraph (2) with effect from the date specified in the determination, and before making a determination the Secretary of State must consider—

(a) the advice of the Scheme Actuary, and

(b) in accordance with regulation U4 (cost sharing), advice from such employee and employer representatives as the Secretary of State considers appropriate.

(2B) If, apart from this paragraph, the earnings for a scheme year in respect of a member’s Practitioner or non-GP provider service would not be a whole number of pounds, those earnings will be rounded down to the nearest whole pound.

(2C) If, in the 2008-2009 scheme year a member is in practitioner and non-GP provider service as well as (concurrently) employment other than as a practitioner in respect of which he is liable to pay contributions in accordance with regulation D1, the contributions payable in respect of the member’s—

(a) practitioner or non-GP provider service, shall be determined in accordance with the provisions of these regulations that apply to a practitioner or non-GP provider, and

(b) employment as an officer, shall be determined in accordance with the provisions of these regulations that apply to an officer.

(2D) For the purposes of this paragraph, “zero hours contract” means pensionable employment as an officer in respect of a contract under which—

(a) an employing authority does not guarantee to provide work for the member;

(b) there are no specified working hours or working patterns;

(c) the member is paid only for work actually done under it.

(2E) Sub-paragraphs (2F) to (2O) apply to practitioners (other than a dentist performer) and non-GP providers.

(2F) If the practitioner or non-GP provider—

(a) was in pensionable employment throughout the 2007–2008 scheme year or began such employment during that year; and

(b) was in such employment on 1st April 2008,

sub-paragraphs (2G) to (2I) apply.

(2G) If the practitioner or non-GP provider—

(a) was engaged in pensionable employment as a practitioner or non-GP provider throughout the whole of the 2006-2007 scheme year; and

(b) has, in accordance with paragraph 23, certified the member’s pensionable earnings for the 2006–2007 scheme year and forwarded a record of those earnings to the host Trust or Board, or is not required to certify earnings in accordance with that paragraph but the host Trust or Board has the member’s final pensionable earnings figure,

the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 2 in respect of the amount of pensionable earnings referred to in column 1 of that Table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2006-2007 scheme year.

(2H) If (2G) does not apply and a practitioner or non-GP provider—

(a) was engaged in pensionable employment as practitioner or non-GP provider throughout the whole of the 2005–2006 scheme year; and

(b) has, in accordance with paragraph 23, certified the member’s pensionable earnings for the 2005–2006 scheme year and forwarded a record of those earnings to the host Trust or Board, or is not required to certify earnings in accordance with that paragraph but the host Trust or Board has the member’s final pensionable earnings figure,

the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 3 in respect of the amount of pensionable earnings referred to in column 1 of that Table which correspond to the certified or final earnings for the aggregated total of all practitioner or provider sources for the 2005-2006 scheme year.

(2I) If paragraphs (2G) or (2H) do not apply—

(a) that practitioner’s or, as the case may be, the non-GP provider’s pensionable earnings in respect of the 2008-2009 scheme year shall be the amount agreed between the host Trust or Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year, and

(b) contributions payable for that year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings.

(2J) If the practitioner or non-GP provider commences pensionable employment for the first time (having no earlier practitioner or non-GP provider service) at any time during the 2008–2009 scheme year —

(a) that practitioner’s or, as the case may be, the non-GP provider’s pensionable earnings for that scheme year shall be the amount agreed between the host Trust or Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or non-GP provider’s earnings from all practitioner or provider sources for that year, and

(b) contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings.

(2K) If a practitioner or non-GP provider—

(a) commences further pensionable employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”);

(b) has existing or previous employment during that scheme year as a practitioner or as a non-GP provider in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”), and

(c) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008-2009 scheme year,

that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2L) If a practitioner or non-GP provider—

(a) commences employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”);

(b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a dentist performer in accordance with this paragraph (“the earlier employment”); and

(c) has ceased the earlier employment prior to commencing the later employment, and

(d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008-2009 scheme year,

that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate [F102 as that which applied to the earlier employment].

(2M) If a practitioner or non-GP provider—

(a) commences employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”);

(b) has no previous practitioner or non-GP provider employment in that scheme year;

(c) has previous employment as an officer on a whole-time or part-time basis employment during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme in accordance with regulation D1 (“the earlier employment”), and

(d) has ceased the earlier employments prior to commencing the later employment,

that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2N) Where (2M) applies and the practitioner or non-GP provider had two or more earlier officer employments, that practitioner or non-GP provider shall pay contributions in respect of the later employment at the same rate as that which applied to whichever of the earlier officer employments was the last to cease.

(2O) Where (2N) applies and all of the earlier officer employments or the last two of them cease on the same day—

(a) that practitioner’s or non-GP provider’s pensionable earnings in respect of the later employment referred to in paragraph (2M)(a) shall be the amount agreed between the host Trust or Board on the one hand and the practitioner or provider on the other as representing their estimate of the practitioner’s or provider’s pensionable earnings from all practitioner or provider sources for that year, and

(b) contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which corresponds to those estimated earnings.

(2P) If a dentist performer—

(a) was in pensionable employment as a dentist performer throughout the 2007–2008 scheme year or began such employment during that year, and

(b) was in such employment on 1st April 2008,

sub-paragraphs (2Q) or (2R) apply.

(2Q) If a dentist performer was in pensionable employment as a dentist performer during any part of the 2006–2007 scheme year—

(a) that performer’s pensionable earnings shall be determined by applying the formula—

where—

• PER is the total of all dentist performer pensionable earnings received during that part of the scheme year referred to in sub-paragraph (a);

• NDPE is the number of days of pensionable employment, and

(b) the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 2 in respect of the amount of pensionable earnings referred to in column 1 of that Table corresponding to the practitioner’s pensionable earnings for the 2006–2007 scheme year calculated in accordance with sub-paragraph (a).

(2R) If (2Q) does not apply and the dentist performer was engaged in pensionable service as a dentist performer during any part of the 2007–2008 scheme year—

(a) that performer’s pensionable earnings shall be determined by applying the formula—

where—

• PER is the total of all dentist performer pensionable earnings received during that part of the scheme year referred to in paragraph (2R)(a);

• NDPE is the number of days of pensionable employment, and

(b) the contributions payable for the 2008-2009 scheme year shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table which correspond to the performer’s pensionable earnings for the 2007-2008 scheme year calculated in accordance with sub-paragraph (a).

(2S) If a dental performer commences pensionable employment for the first time (having no earlier dentist performer employment) at any time during the 2008–2009 scheme year—

(a) that performer’s pensionable earnings shall be determined by applying the formula—

where—

• EPE is an estimate of the practitioner’s pensionable earnings from all sources for the days of pensionable employment in the 2008–2009 scheme year; and

• NDPE is the number of days of pensionable employment, and

(b) contributions payable shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table corresponding to the practitioner’s pensionable earnings for the 2008–2009 scheme year calculated in accordance with this sub-paragraph.

(2T) If a dentist performer—

(a) commences further pensionable employment as a dentist performer at any time during the 2008-2009 scheme year (“the later employment”);and

(b) has existing or previous pensionable employment during that scheme year as a dentist performer in respect of which he is, or was, liable to pay contributions in accordance with this paragraph (“the earlier employment”),

that dentist performer shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier employment.

(2U) If a dentist performer—

(a) commences employment as a dentist performer at any time during the 2008-2009 scheme year (“the later employment”);

(b) has previous employment during that scheme year in respect of which he was liable to pay contributions to the scheme as a practitioner (other than a dentist performer) or a non-GP provider in accordance with this paragraph (“the earlier employment”);

(c) has ceased the earlier employment prior to commencing the later employment, and

(d) regardless of whether or not the practitioner or non-GP provider also is, or previously was, in NHS employment other than as a practitioner during the 2008-2009 scheme year,

that dentist performer shall pay contributions in respect of the later employment at the same rate [F103 as that which applied to the earlier employment].

(2V) If a dentist performer—

(a) commences employment as a practitioner or non-GP provider at any time during the 2008-2009 scheme year (“the later employment”);

(b) has no dentist performer employment in that scheme year;

(c) has previous employment as an officer on a whole-time or part-time basis during that scheme year (excluding any employment under a zero hours contract) in respect of which he was liable to pay contributions to the scheme in accordance with regulation D1 (“the earlier employment”), and

(d) has ceased the earlier officer employments prior to commencing the later employment,

that dentist performer shall pay contributions in respect of the later employment at the same rate as that which applied to the earlier officer employment.

(2W) Where (2V) applies and the dentist performer had two or more earlier officer employments, that dentist performer shall pay contributions in respect of the later employment referred to in (2V)(a) at the same rate as that which applied to whichever of the earlier officer employments was the last to cease.

(2X) Where (2V) applies and all of the earlier officer employments referred to in (2V)(c) or the last two or more of them cease on the same day—

(a) that performer’s pensionable earnings shall be determined by applying the formula—

where—

• EPE is an estimate of the total of all dentist performer pensionable earnings received for the days of pensionable employment in the 2008–2009 scheme year; and

• NDPE is the number of days of pensionable employment, and

(b) contributions payable shall be those specified in column 2 of Table 1 in respect of the amount of pensionable earnings referred to in column 1 of that Table corresponding to the practitioner’s pensionable earnings for the 2008–2009 scheme year calculated in accordance with this sub-paragraph.

(2Y) Where, at any time during the 2008-2009 scheme year, a practitioner (other than a dentist performer) also commences employment as a dentist performer (or vice versa) the employment as a practitioner (other than as a dentist performer) and the employment as a dentist performer will be treated separately under this paragraph.

(2Z) If none of the previous sub-paragraphs of this paragraph apply, for the purpose of determining a member’s relevant contribution rate the Secretary of State must determine the amount of the member’s pensionable pay to be attributed to the 2008-2009 scheme year and, in so doing shall, in addition to the matters referred to in paragraph (2A), have regard to the pensionable pay attributable to pensionable employment comparable to the member’s employment, prevailing pay scales and prevailing rates of pensionable allowances.]

(3) Contributions must be paid until the member—

(a) reaches age [F104 75] or completes 45 years' pensionable service F105 ..., 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.

[F106 (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 [F107 type 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 [F108 type 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 [F109 type 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) [F110 Where a] [F111 type 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) [F111 in 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) [F112 In 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.

[F113 (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.

[F114 (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 [F115 , 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 [F116 type 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 [F117 type 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) [F118 a 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

F100 Sch. 2 para. 10 substituted (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(8)

F101 Sch. 2 para. 10(2)-(2Z) substituted for Sch. 2 para. 10(2) (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(9) (as amended by S.I. 2008/906, reg. 2)

F102 Words in Sch. 2 para. 10(2L) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(8)(a) (with reg. 93)

F103 Words in Sch. 2 para. 10(2U) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(8)(a) (with reg. 93)

F104 Word in Sch. 2 para. 10(3)(a) substituted (with effect from 1.4.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(6)(b), 22(8)(b) (with reg. 93)

F105 Words in Sch. 2 para. 10(3)(a) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(10) (as amended by S.I. 2008/906, reg. 2)

F106 Sch. 2 para. 10(4), (4A) substituted for Sch. 2para. 10(4) (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(a)

F107 Words in Sch. 2 para. 10(5) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(b)

F108 Words in Sch. 2 para. 10(6) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(b)

F109 Words in Sch. 2 para. 10(7) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(b)

F110 Words in Sch. 2 para. 10(9) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(8)(c) (with reg. 93)

F111 Words in Sch. 2 para. 10(9) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(c)

F112 Words in Sch. 2 para. 10(10) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(d)

F113 Sch. 2 para. 10(10A) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(e)

F114 Sch. 2 para. 10(13A)(13B) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(f)

F115 Words in Sch. 2 para. 10(15) inserted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(g)(i)

F116 Words in Sch. 2 para. 10(15)(b)(ii) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(g)(ii)

F117 Words in Sch. 2 para. 10(16) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(h)

F118 Words in Sch. 2 para. 10(17) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(10)(i)

Normal retirement pension E+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.

[F119 (2) In respect of —

(a) any scheme year prior to the 2008-2009 scheme year, the member’s uprated earnings have been uprated in the manner determined by the Secretary of State having consulted such professional organisations as the Secretary of State considered appropriate;

(b) the 2008-2009 scheme year and any later scheme year, the member’s uprated earnings are to be calculated by uprating the member’s pensionable earnings by the amount of the annual increase due under the provisions of the Pensions (Increase) Act 1971 and section 59 of the Social Security Pensions Act 1975, plus 1.5 per cent annually.

(3) Nothing in this paragraph shall be taken to require the Secretary of State to revisit the calculation of uprated earnings referred to in sub-paragraph (2)(a).]

Textual Amendments

F119 Sch. 2 para. 11(2)(3) substituted for Sch. 2 para. 11(2) (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(11) (as amended by S.I. 2008/906, reg. 2)

[F120 Practitioners with benefits from both practitioner and officer service E+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

F120 Sch. 2 para. 11A inserted (with effect from 1.4.2003) by The National Health Service Pension Scheme (Amendment) Regulations 2003 (S.I. 2003/2322), regs. 1(1)(2)(b), 2(6)(b)

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

12.—(1) In the case of members who are or have been practitioners, [F121 regulations E2 and E2A are] 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 [F122 regulation E2 or paragraphs (4) to (6) of regulation E2A]—

(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).

[F123 (3) Regulation E2A is modified so that the definition of “regular employment of like duration” in paragraph (18) of that regulation means such employment as the Secretary of State considers would involve a similar level of engagement in the member’s current pensionable service as a practitioner.]

Textual Amendments

F121 Words in Sch. 2 para. 12 substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(12)(a) (as amended by S.I. 2008/906, reg. 2)

F122 Words in Sch. 2 para. 12 substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(12)(b) (as amended by S.I. 2008/906, reg. 2)

F123 Sch. 2 para. 12(3) inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(12)(c) (as amended by S.I. 2008/906, reg. 2)

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 payable E+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.

[F124 Widows, widowers or surviving civil partners] pension on member’s death in pensionable employment E+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

F124 Words in Sch. 2 para. 15 heading substituted (5.12.2005) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) (Civil Partnership) Amendment Regulations 2005 (S.I. 2005/3074), regs. 1, 2(29)(a)

Increased widower’s pension E+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.

[F125 Increased surviving civil partner’s pension E+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

F125 Sch. 2 para. 16A inserted (5.12.2005) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) (Civil Partnership) Amendment Regulations 2005 (S.I. 2005/3074), regs. 1, 2(29)(b)

[F126 Increased dependent surviving nominated partner’s pension E+W+S

16B.   In the case of a member who made a nomination under regulation G15 (dependent surviving nominated partner’s pension) that regulation is 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 before 6 April 1988 plus the relevant daily proportion for each additional day.

Textual Amendments

F126 Sch. 2 paras. 16B, 16C inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(13) (as amended by S.I. 2008/906, reg. 2)

Increased surviving partner pension E+W+S

16C.   In the case of a member who made an election under regulation G17 (increased surviving partner’s pension) that regulation is 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 before 6 April 1988 plus the relevant daily proportion for each additional day.]

Textual Amendments

F126 Sch. 2 paras. 16B, 16C inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(13) (as amended by S.I. 2008/906, reg. 2)

[F127 Child allowance—member dies in pensionable employment E+W+S

17.   In the case of members who die in pensionable employment as practitioners—

(a) paragraphs (4C), (4D), (6) and (7) of regulation H3 (member dies in pensionable employment) are modified so that the references 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;

(b) paragraphs (10) and (12) of that regulation is modified so that the reference to the member’s final year’s pensionable pay when he died is treated as a reference to the yearly average of the member’s uprated earnings at the date of death.]

Textual Amendments

F127 Sch. 2 para. 17 substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(14) (as amended by S.I. 2008/906, reg. 2)

[F128 Preserved pension E+W+S

17A.   Regulation L1 is modified so that the definition of “regular employment of like duration” in paragraph (14) of that regulation means such employment as the Secretary of State considers would involve a similar level of engagement to the member’s pensionable service as a practitioner immediately before that service ceased.]

Textual Amendments

F128 Sch. 2 para. 17A inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(15) (as amended by S.I. 2008/906, reg. 2)

Transfers from other pension arrangements E+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 work E+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.

F129 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F130 (7) Regulations P1 and P2 and the previous sub-paragraphs do not apply in the case of locum practitioners.]

Textual Amendments

F129 Sch. 2 para. 19(6) omitted (1.4.2008) by virtue of The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(16) (as amended by S.I. 2008/906, reg. 2)

F130 Sch. 2 para. 19(7) inserted (1.4.2001) by The National Health Service Pension Scheme (Amendment) Regulations 2002 (S.I. 2002/561), reg. 1(1)(a), Sch. para. 10(12) (with reg. 3)

Right to buy additional service and unreduced retirement lump sum E+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 job E+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 employment E+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).

[F131 Benefits on death in pensionable employment after pension becomes payable E+W+S

22A.   The following provisions are modified so that the reference to the member’s rate of pensionable pay when he dies is treated as a reference to the average rate of the member’s pensionable earnings during the last complete quarter before the member died—

(a) paragraphs (7) and (12) of regulation S4 (benefits on death in pensionable employment after pension under regulation E2 becomes payable); and

(b) paragraphs (10) and (15)(a) of regulation S4A (benefits on death in pensionable employment after pension under regulation E2A becomes payable).]

Textual Amendments

F131 Sch. 2 para. 22A inserted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 65(17) (as amended by S.I. 2008/906, reg. 2)

[F132 Accounts and actuarial reports E+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 [F133 a type 1 medical practitioner] and a non-GP provider shall [F134 provide each relevant 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 [F135 Her Majesty’s Revenue and Customs] 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 [F135 Her Majesty’s Revenue and Customs].

(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 [F136 type 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

F132 Sch. 2 para. 23 added (with effect from 1.4.2004) by The National Health Service (Pension Scheme and Injury Benefits) Amendment Regulations 2005 (S.I. 2005/661), regs. 1(1), 11(10)

F133 Words in Sch. 2 para. 23(2) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(11)(a)

F134 Words in Sch. 2 para. 23(2) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(9)(a) (with reg. 93)

F135 Words in Sch. 2 para. 23(2) substituted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 22(9)(b) (with reg. 93)

F136 Words in Sch. 2 para. 23(3)(a) substituted (1.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(a), 21(11)(b)

Regulation R12

[F137 SCHEDULE 2A E+W+S PENSION SHARING ON DIVORCE OR NULLITY OF MARRIAGE [F138 OR, ON THE DISSOLUTION OR NULLITY OF A CIVIL PARTNERSHIP]

Textual Amendments

F137 Sch. 2A inserted (1.5.2001) by The National Health Service (Pension Scheme and Additional Voluntary Contributions) (Pension Sharing) Amendment Regulations 2001 (S.I. 2001/1428), reg. 1, Sch. 1 para. 3

F138 Words in Sch. 2A heading inserted (5.12.2005) by The National Health Service (Pension Scheme, Injury Benefits, Additional Voluntary Contributions and Compensation for Premature Retirement) (Civil Partnership) Amendment Regulations 2005 (S.I. 2005/3074), regs. 1, 2(30)

Discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit E+W+S

1.— (1) The Secretary of State shall, following the death of the person entitled to a pension credit before liability in respect of that credit has been discharged, discharge his liability in respect of that credit by way of the payment of a lump sum in accordance with paragraph (2)(a)(i) of regulation 6 of the Pension Sharing (Implementation and Discharge of Liability) Regulations 2000 (discharge of liability in respect of a pension credit following the death of the person entitled to the pension credit).

(2) The amount of a lump sum payable under this paragraph shall be—

(a) payable in accordance with regulation F5 as modified by [F139 paragraph 9] below; and

(b) equal to 3 times the annual rate of the pension credit benefit to which the person entitled to the pension credit would have been entitled had he reached normal benefit age on or before the date of death.

Textual Amendments

F139 Words in Sch. 2A para. 1(2)(a) substituted (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 66(2) (as amended by S.I. 2008/906, reg. 2)

Safeguarded rights E+W+S

2.— (1) Sub-paragraph (a) of section 68A(2) of the 1993 Act (safeguarded rights) applies in relation to the safeguarded rights of a pension credit member.

(2) Safeguarded rights shall be identified in the scheme as being the safeguarded percentage of the pension credit rights.

Pension credit benefit E+W+S

3.— (1) A pension credit member shall be entitled under the scheme to pension credit benefit which shall consist of—

(a) a pension; and

(b) where the member, from whose rights the pension credit member’s pension credit rights are derived, has not received a lump sum on or before the day on which the pension sharing order or provision takes effect, a lump sum.

(2) Subject to paragraph 4, a pension credit member shall be entitled to the payment of the pension credit benefit when he reaches normal benefit age.

(3) Payment of the pension credit benefit to which a pension credit member is entitled shall not be deferred beyond normal benefit age.

(4) A pension payable in accordance with this paragraph shall be payable to the pension credit member for life.

(5) The value of the pension referred to in this paragraph shall be equal to the value of the pension credit rights which have accrued to or in respect of the pension credit member.

(6) The lump sum referred to in this paragraph shall be equal to 3 times the annual rate of the pension.

Commutation of the whole of pension credit benefit before normal benefit age E+W+S

4.— (1) A pension credit member shall be entitled to the commutation of the whole of his pension credit benefit before reaching normal benefit age in the circumstances described in regulation [F140 3(2)(a)] of the Pension Sharing (Pension Credit Benefit) Regulations 2000 (commutation of pension credit benefit).

(2) The pension credit benefit payable in the circumstances described in paragraph 2(a) of regulation 3 of those Regulations shall consist of—

(a) a lump sum equal to 5 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule had the pension credit member reached normal benefit age on the date when commutation in accordance with this paragraph is applied for; and

(b) where paragraph 3(1)(b) applies, a lump sum equal to 3 times the annual rate of the pension referred to in sub-paragraph (2)(a) above.

Textual Amendments

F140 Word in Sch. 2A para. 4(1) substituted (6.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(b), 22(2)

Commutation of the whole of pension credit benefit at normal benefit age E+W+S

5.— (1) Where—

(a) the pension credit member is suffering from serious ill health at normal benefit age; or

[F141 (b) the total benefits payable to the pension credit member, including any pension credit benefit, is of an amount that complies with the provisions of paragraphs 7 to 9 of Part I of Schedule 29 to the 2004 Act (lump sum rule: trivial commutation lump sum) at normal benefit age.]

the Secretary of State may discharge his liability in respect of the payment of pension credit benefit by the payment of a lump sum to the pension credit member at normal benefit age.

(2) The pension credit benefit payable in the circumstances described in sub-paragraph (1)(a) shall consist of—

(a) a lump sum equal to 5 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule; and

(b) where paragraph 3(1)(b) applies, a lump sum equal to 3 times the annual rate of the pension.

(3) In this paragraph “serious ill health” means ill health which is such as to give rise to a life expectancy of less than one year from the date on which the payment of the pension credit benefit of the pension credit member is applied for.

Textual Amendments

F141 Sch. 2A para. 5(1)(b) substituted (6.4.2006) by The National Health Service (Pension Scheme, Injury Benefits and Additional Voluntary Contributions) Amendment Regulations 2006 (S.I. 2006/600), regs. 1(2)(b), 22(3)

Pension credit member dies before pension credit benefit becomes payable E+W+S

6.— (1) If a pension credit member dies before his pension under the scheme becomes payable under paragraph 3, a lump sum on death shall be payable in accordance with regulation F5 as modified by paragraph 9 below.

(2) The lump sum shall be equal to 3 times the annual rate of the pension credit member’s pension, to which he would have been entitled had he reached normal benefit age on or before the date of death, calculated in accordance with paragraph 3(5).

Pension credit member dies after pension credit benefit becomes payable E+W+S

7.— (1) If a pension credit member dies within 5 years after his pension under the scheme became payable under paragraph 3 of this Schedule, a lump sum on death shall be payable in accordance with regulation F5 as modified by paragraph 9 below.

(2) Subject to sub-paragraph (3), the lump sum on death shall be equal to 5 times the annual rate of the pension credit member’s pension less the amount of pension already paid.

(3) The maximum payment under this regulation shall not exceed the amount calculated in accordance with sub-paragraph (4), less the amount of any lump sum paid to the pension credit member in accordance with paragraph 3(6).

(4) An amount calculated in accordance with this sub-paragraph is an amount equal to twice the amount on the valuation day of the final year’s pensionable pay of the member from whose rights the pension credit is derived.

[F142 (5) Where a pension credit member referred to in paragraph (1) has attained the age of 75 at the date of the pension credit member’s death—

(a) the lump sum referred to in that paragraph shall cease to be payable, and

(b) shall instead be converted into an annual pension to be determined and paid in accordance with paragraph (6).

(6) The pension referred to in paragraph (5) shall be—

(a) determined in accordance with guidance and tables provided by the Scheme Actuary for the purpose of converting the amount of the lump sum into an annual pension;

(b) paid to the person who would otherwise be entitled to receive the lump sum in accordance with regulation F5; and

(c) paid to that person from the day after the pension credit member’s death until the fifth anniversary of the day the pension credit member’s pension under the scheme became payable.

(7) If, in accordance with regulation F5, a pension credit member has given notice that more than one person is to receive a share of the lump sum, each such person shall receive the same percentage of the annual pension as was specified for that person in the pension credit member’s notice.

(8) If, in accordance with regulation F5, the annual pension is to be paid to the pension credit member’s personal representatives they may, as part of the distribution of the pension credit member’s estate, give irrevocable notice to the Secretary of State—

(a) specifying—

(i) one or more individuals, or

(ii) one incorporated or unincorporated body,

to whom the benefit of the pension under this regulation from the date of receipt of the notice by the Secretary of State is to be assigned, and

(b) where two or more individuals are specified, specifying the percentage of the pension payable to each of them,

and the pension (or, as the case may be, the percentage of it specified in respect of the person) may be paid to the person or body, unless paragraph (9) applies.

(9) This paragraph applies if—

(a) the person specified in the notice has died before payment can be made,

(b) payment to the person or body specified in the notice is not, in the opinion of the Secretary of State, reasonably practicable, or

(c) the person to whom the pension (or a specified percentage of the pension) would otherwise be payable has been convicted of an offence specified in regulation T6(1A) and the Secretary of State has directed, as a consequence of that conviction, that the person’s right to a payment in respect of the pension credit member’s death is forfeited.

(10) The prohibition on assignment of benefits in regulation T3 (benefits not assignable) shall not apply to an assignment by personal representatives under this regulation.]

Textual Amendments

F142 Sch. 2A para. 7(5)-(10) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 23(a) (with reg. 93)

Excluded membership E+W+S

8.   Where a pension credit member is also a member of the scheme, any period which may count for any purpose in connection with his pension credit benefit shall not be taken into account for the purpose of ascertaining his entitlement to, or, as the case may be, the calculation of, benefits other than pension credit benefits under the scheme.

Payment of lump sum on death E+W+S

9.   Regulation F5 (payment of lump sum) shall apply in respect of a person entitled to a pension credit or a pension credit member, as the case may be, with the following modifications—

(a) the reference in that regulation to “any of regulations F1 to F4” shall be a reference to “paragraph 1, 6 or 7 of Schedule 2A”;

[F143 (b) the reference in paragraphs (2), (3), (4) and (5) of that regulation to “member” shall be a reference to “person entitled to a pension credit or, as the case may be, the pension credit member”;

(c) the reference in paragraphs (2), (3), (4) and (10) of that regulation to “member’s personal representative” shall be a reference to “personal representative of the person entitled to a pension credit or, as the case may be, the pension credit member.”;

(d) for paragraph (6) substitute—

“(6) A nomination shall be given only by a person entitled to a pension credit, or as the case may be, a pension credit member under the scheme.”;

(e) for paragraph (9) substitute—

“(9) A person entitled to a pension credit, or as the case may be, a pension credit member whose credit was implemented on, or after, 1st April 2008 cannot give a notice referred to in paragraph (3)(a).”;

(f) in paragraph (12) omit sub-paragraph (d)].

Textual Amendments

F143 Sch. 2A paras. 9(b)-(f) substituted for Sch. 2A paras. 9(b)-(d) (1.4.2008) by The National Health Service Pension Scheme (Amendment) Regulations 2008 (S.I. 2008/654), regs. 1(2), 66(4) (as amended by S.I. 2008/906, reg. 2)

Transfers E+W+S

10.   The Secretary of State shall not pay or accept a transfer value in respect of any pension credit rights or pension credit benefits.

General rules about benefits E+W+S

11.   Regulations T1 (claims for benefits), T2 (deduction of tax), T3 (benefits not assignable) and T4 (beneficiary who is incapable) of these Regulations shall apply to a pension credit member.

Offset for crime, negligence or fraud E+W+S

12.   Regulation T5 (offset for crime, negligence or fraud) shall apply to a pension credit member with the following modifications wherever the words to be modified appear—

(a) the reference to “member's” or “member” shall be a reference to “pension credit member's” or “pension credit member”, as the case may be; and

(b) the reference to “(other than guaranteed minimum pensions and benefits arising out of a transfer payment)” shall be a reference to “(other than safeguarded rights which are derived from rights to a guaranteed minimum pension)”.

Loss of rights to benefits E+W+S

13.   Regulation T6 (loss of rights to benefits) shall apply to a pension credit member with the following modifications wherever the words to be modified appear—

(a) the reference to “member” shall be a reference to “pension credit member”; and

(b) the reference in paragraph (2) to “A guaranteed minimum pension” shall be a reference to “Safeguarded rights which are derived from rights to a guaranteed minimum pension”.

Interest on late payment of benefits E+W+S

14.   Regulation T8 (interest on late payment of benefits) shall apply in respect of a pension credit member with the following modifications—

(a) in paragraph (2) of that regulation references to “member” or “member's” shall be references to “pension credit member”;

(b) in the definition of “due date”—

(i) in sub-paragraph (a) the reference to “a lump sum under Part F above” shall be a reference to “a lump sum under paragraph 1, 6 or 7 of Schedule 2A”;

(ii) in sub-paragraph (a) the reference to “the member’s death” shall be a reference to “the death of the person entitled to the pension credit or the pension credit member”;

[F144 (iia) in sub-paragraph (aa)—

(aa) the reference to a pension under regulation F2 shall be a reference to a pension under sub-paragraph (5) of paragraph 7 of Schedule 2A;

(bb) the reference to the member’s personal representatives shall be a reference to the personal representatives of the person entitled to the pension credit or the pension credit member, and

(cc) the reference to the member’s death shall be a reference to the death of the person entitled to the pension credit or the pension credit member.]

(iii) sub-paragraphs (b), (c) and (d) shall be omitted;

(iv) in sub-paragraph (e) the reference to “of the member’s retirement from pensionable employment” shall be a reference to “when the pension credit member becomes entitled to the payment of pension credit benefit”;

(c) in the definition of “qualifying payment” the reference to “, or by way of a refund of contributions,” shall be omitted.

Textual Amendments

F144 Sch. 2A para. 14(b)(iia) inserted (1.10.2008) by The National Health Service Pension Scheme and Injury Benefits (Amendment) Regulations 2008 (S.I. 2008/2263), regs. 1(2)(3), 23(b) (with reg. 93)

Administrative matters E+W+S

15.   Regulation U2 (determination of questions) shall apply to a person who is entitled to a pension credit or, as the case may be, a pension credit member.]

Regulation V2

SCHEDULE 3 E+W+S REVOCATIONS

Column 1 Regulations	Column 2 Extent of Revocation
The National Health Service (Superannuation) Regulations 1980 (S.I. 1980/362)	The whole of the Regulations
The National Health Service (Superannuation) Amendment Regulations 1981 (S.I. 1981/1205)	The whole of the Regulations
The Health Services Act 1980 (Consequential Amendments) Order 1982 (S.I. 1982/288)	Schedule 1, paragraph 28
The National Health Service (Superannuation) Amendment Regulations 1982 (S.I. 1982/1765)	The whole of the Regulations
The Family Practitioner Committees (Consequential Modifications) Order 1985 (S.I. 1985/39)	Article 19
The National Health Service (Superannuation) Amendment Regulations 1987 (S.I. 1987/2218)	The whole of the Regulations
The National Health Service (Superannuation) Amendment Regulations 1989 (S.I. 1989/804)	The whole of the Regulations
The National Health Service Superannuation, Premature Retirement and Injury Benefits (Amendment) Regulations 1991 (S.I. 1991/584)	Regulations 2, 3, 4, 5, 6 and 7