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The National Health Service Pension Scheme Regulations 1995

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Regulations Q4 and Q5

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

(Regulation Q4(3))

Table 1E+W+SPaying 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)

£
2025.20
2124.70
2224.20
2323.70
2423.20
2522.70
2622.20
2721.80
2821.40
2921.10
3020.90
3120.70
3220.50
3320.30
3420.10
3520.00
3620.00
3720.00
3820.00
3920.00
4020.00
4120.00
4220.00
4320.00
4420.00
4520.10
4620.30
4720.50
4820.70
4920.90
5021.00
5121.00
5221.00
5321.00
5421.00
5521.10
5621.30
5721.60
5821.90
5921.90
6021.70
6121.50
6221.30
6321.10
6421.00
6520.80
6620.30
6719.70
6819.10
6918.50

(Regulation Q5(3))

Table 2E+W+SPaying 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 & under2.97
212.91
222.85
232.79
242.73
252.67
262.61
272.56
282.51
292.48
302.46
312.44
322.41
332.39
342.36
352.35
362.35
372.35
382.35
392.35
402.35
412.35
422.35
432.35
442.35
452.36
462.38
472.41
482.44
492.46
502.47
512.47
522.47
532.47
542.47
552.48
562.50
572.50
582.50
592.50
602.50
612.50
622.50
632.50
642.50
652.50
662.50
672.50
682.50
692.50

(Regulation Q6(5))

Table 3E+W+SPaying for additional service by regular additional contributions

Member’s age at next birthday after employing authority receives notice of electionPercentage of pensionable pay for each complete year of additional service Birthday to which member has elected to pay contributions
556065
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
311.02.72.58
321.07.75.60
331.12.78.62
341.17.81.64
351.22.85.67
361.28.89.69
371.35.93.72
381.43.98.74
391.511.03.77
401.601.09.80
411.701.15.83
421.831.22.87
432.001.30.91
442.201.39.95
452.421.481.00
462.691.581.06
473.021.701.13
483.451.851.21
494.022.031.29
504.802.251.38
516.042.531.48
528.052.861.60
5312.183.261.74
543.801.90
554.582.08
565.772.30
577.772.56
5812.062.92
593.40
604.10
615.20
626.97
6310.42

(Regulation Q6(5))

Table 4E+W+SPaying 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

556065
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
531.43.38.20
54.45.22
55.54.24
56.68.27
57.91.30
581.42.34
59.40
60.48
61.61
62.82
631.23

Regulation R1

SCHEDULE 2E+W+S MEDICAL AND DENTAL PRACTITIONERS

Additional definitions used in this ScheduleE+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, [F4NHS] services or associated management activities or similar duties,

    but which is not in itself the performance of [F4NHS] 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)

    F5... the National Assembly for Wales, [F6the National Health Service Commissioning Board, a Clinical Commissioning Group] or a Local Health Board; and

    (b)

    a local authority,

    [F7under, in the case of England, section 80(6A) of the 2006 Act or in the case of Wales, section 38(6) of the 2006 (Wales) Act, under which the Clinical Commissioning Group, the National Assembly for Wales, the National Health Service Commissioning Board 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)

    F8... a Special Health Authority, which relates to the provision of health care,

    (ii)

    [F9the National Assembly for Wales, the National Health Service Commissioning Board or a Local Health Board under, in the case of England, section 12ZA 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 [F10paragraph 18 of Schedule 4 to the 2006 Act or paragraph 18 of Schedule 3 to the 2006 (Wales) Act], F11...

    (iv)

    a National Health Service foundation trust under [F12section 47(2)(b) of the 2006 Act], [F13or]

    (v)

    [F14a local authority acting under section 2B of the 2006 Act];

    which is for the purposes of the health service;]

  • F1...

  • [F15“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;]

  • F16...

  • [F3“local authority” means—

    (a)

    any of the bodies listed in section 1 of the Local Authority Social Services Act 1970 (local authorities), F17...

    (b)

    the Council of the Isles of Scilly [F18, or]]

    (c)

    [F19a council of a county or county borough in Wales;]

  • F20...

  • [F21“locum practitioner” means a registered medical practitioner (other than a [F22specialist trainee in general practice]) 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)

    F23... [F24a] Local Health Board,

    to deputise or assist temporarily in the provision of [F25services pursuant to an NHS standard contract or an NHS standard sub-contract,] essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services [F26, Board and advisory work, health related functions exercised under section 75 of the 2006 Act, NHS 111 services] or collaborative services (or any combination thereof),]

  • [F27“NHS 111 services” means services provided as part of the telephone advice line commissioned by a Clinical Commissioning Group or the National Health Service Commissioning Board;]

  • “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;

  • [F28“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) [F29, or as the case may be, paragraph 3(2A)];

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

  • F20...

  • F1...

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

Textual Amendments

Application of Regulations with modificationsE+W+S

2.—(1) These Regulations, subject to the modifications described in this Schedule, apply to members who are or have been practitioners as if they were officers [F30employed by the relevant Local Health Board or the National Health Service Commissioning Board] [F31or, in the case of a locum practitioner, the listing Authority F32...] and, except where the context otherwise requires, references to an employing authority shall, in relation to a practitioner, be taken as a [F33reference to the relevant Board] [F31or, in the case of a locum practitioner, the listing Authority F32...].

[F34(1A) In sub-paragraph (1), “listing authority”, in relation to a locum practitioner, means the [F35Board that prepares and publishes] the medical performers list on which he is included.]

(2) Notwithstanding any other provision of these Regulations, a practitioner who wishes to contribute to [F36this Section of] the scheme must do so in respect of all of his work as a practitioner F37... [F38other than any period or periods of work as a locum practitioner [F39: this is subject to sub-paragraph (16) of paragraph 23]].

Textual Amendments

[F40Membership: locum practitionersE+W+S

2A.—(1) Regulation B1(2) (automatic membership of [F41this Section of] the scheme) does not apply to locum practitioners.

(2) A locum practitioner may apply to join [F41this Section of] 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.

F42(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5) [F43No] application may be made under sub-paragraph (2) in respect of a period of engagement as a locum practitioner ending earlier than ten weeks before the date of the application.]

Textual Amendments

Meaning of “pensionable earnings"E+W+S

3.—[F44(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 [F45as regards type 1 medical practitioners]—

[F46(a)payments made to such a person—

(i)pursuant to a GMS contract, a PMS agreement or an APMS contract, an NHS standard contract [F47, an NHS standard sub-contract where the party to the NHS standard contract in question is an employing authority] or a contract entered into by a local authority pursuant to its functions under the 2006 Act relating to the improvement and protection of public health and which the Secretary of State agrees to treat as a qualifying contract for these purposes;

(ii)in respect of the performance of certification services, commissioned services or collaborative services where the practitioner is a GMS practice, a PMS practice or an APMS contractor: this also applies to such payments received from such a practitioner;

(iii)in respect of the provision of primary medical services under, 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 where such a person has been engaged by a Local Health Board to assist in the provision of such services;

(iv)in respect of the provision of locum services;

(v)in respect of the performance of primary medical services, commissioned services, collaborative services, NHS 111 services and certification services where those payments are made by an OOH provider or other employing authority providing OOH services;

(vi)in respect of primary dental services, general ophthalmic services or pharmaceutical services;

(vii)in respect of practice-based work carried out in educating or training, or organising the education or training of, medical students or practitioners;

(viii)in respect of the provision of primary medical services where such a person has been engaged by a clinical commissioning group to assist in the provision of such services;]

(b)any charges collected from patients in respect of the services mentioned in sub–paragraph (a) which the [F48type 1 medical] practitioner is authorised by or under any enactment to retain other than charges authorised by regulations made under [F49in 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

F50(c)any sums paid to the practitioner out of a fund determined by reference to the number of beds in a hospital;

[F51(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;]

[F52(e)[F53payments made to such a person by an employing authority or a local authority in respect of] health-related functions exercised under section 75 of the 2006 Act.]

[F54(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 [F55, 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

[F56(b)does not include—

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

(ii)income received by a practitioner to whom regulation B2 (restrictions on membership), regulation B3 (restriction on further participation in this Section of the scheme) or regulation B4 (opting-out of this Section of the scheme) applies, or

(iii)income received on or after 7th November 2011 by a practitioner in respect of the performance of services under a GDS contract or a PDS agreement to which the practitioner’s employer is not a party.]

(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 [F57National Health Service Commissioning Board] or Local Health Board that is a party to the contract or agreement)—

(i)monthly seniority payments,

[F58(ii)adoption leave, maternity leave, parental leave [F59, shared parental leave] or paternity leave payments;]

(iii)sickness leave payments,

(iv)reimbursement of the salary of a [F60foundation trainee],

(v)reimbursement of the national insurance contributions of a [F61foundation 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”.

[F62(2C) Where the income of a type 1 dental practitioner includes payments made under a GDS contract or a PDS agreement consisting of all or any of—

(a)monthly seniority payments;

[F63(aa)a dental trainers grant;]

(b)maternity leave, paternity leave, parental leave [F64, shared parental leave] or adoption leave payments; and

(c)sickness leave payments,

those payments are 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 [F65foundation trainee];

(b)reimbursement of the national insurance contributions of a [F66foundation 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.

[F67(4) In sub-paragraph (2)(a), “locum services” shall have the same meaning as for the purposes of paragraph 6.]

Textual Amendments

F44Sch. 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)

F45Words 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)

F48Words 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)

F50Sch. 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”

F54Sch. 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)

Modifications etc. (not altering text)

[F68Calculating pensionable earnings of [F69medical] practitioners in partnershipE+W+S

4.—(1) In the case of [F70type 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 [F71type 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 [F72this Section of] the scheme) and, subject to sub-paragraph (2), dividing the total equally by reference to the number of such partners.

(2) Where the [F73type 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 [F74type 1 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 [F75the National Health Service Commissioning Board or Local Health Board] to which the partners are required to give notice of their election in accordance with paragraph 5.]

Textual Amendments

Elections relating to calculation of “pensionable earnings" in [F76medical] partnershipsE+W+S

5.—(1) [F77Type 1 medical] practitioners [F78and 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 [F79to their host F80... Board].

F81(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F82(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) The notice must be signed by all the [F83type 1 medical practitioners] [F84and non-GP providers] in the partnership and must state as a fraction each practitioner’s [F85and non-GP provider's] share in the partnership profits. In the case of medical practitioners, the notice must state the name of every F86... F87... [F88Local Health Board] [F89or the National Health Service Commissioning Board] on whose list the name of any practitioner in the partnership is included.

F90(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) Any notice given under this paragraph will take effect from the date agreed between the practitioners and the F91... [F92National Health Service Commissioning Board] [F93or 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

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

F945A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

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

6.—[F95(1) In the case of an [F96type 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 [F97, health-related functions exercised under section 75 of the 2006 Act, pharmaceutical services [F98an NHS standard contract [F99, an NHS standard sub-contract where the party to the NHS standard contract in question is an employing authority] or a contract entered into by a local authority pursuant to its functions under the 2006 Act relating to the improvement and protection of public health and which the Secretary of State agrees to treat as a qualifying contract for these purposes] or NHS 111 services]; but does not include bonuses or payments made to cover expenses F100...;

(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.]

[F101(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 [F102foundation 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 F103....]

[F104(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.

[F105(4) In this paragraph, references to the provision of locum services, in relation to a practitioner, are to board and advisory work performed for the National Health Service Commissioning Board or a Local Health Board, and—

(a)primary medical services,

(b)commissioned services,

(c)collaborative services,

(d)health-related functions exercised under section 75 of the 2006 Act,

(e)pharmaceutical services,

(f)NHS 111 services,

(g)services pursuant to an NHS standard contract [F106, an NHS standard sub-contract where the party to the NHS standard contract in question is an employing authority] or a contract entered into by a local authority pursuant to its functions under the 2006 Act relating to the improvement and protection of public health and which the Secretary of State agrees to treat as a qualifying contract for these purposes,

F107(h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]]

Textual Amendments

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

7.  Any sum that is withheld or otherwise recovered from a practitioner under the National Health Service (Service Committees and Tribunal) Regulations 1974 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

Limit on pensionable earnings — dental practitionersE+W+S

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

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

(2) A dental practitioner’s pensionable earnings in any financial year starting after the 31st March 1995 [F108and 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 [F109the National Health Service Commissioning Board] [F110or Local Health Board] or [F111the Dental Services Division of the National Health Service Business Services Authority] that those persons allow him to retain.

Textual Amendments

Officer service treated as practitioner serviceE+W+S

9.—[F112(1) Subject to sub-paragraph (3), if a member does not have more than 10 years’ officer service on first becoming a F113... practitioner, the member’s officer service before first becoming a F113... practitioner will be treated as practitioner service.]

[F114(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 F115... 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

F116(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 F117... F118... [F119practitioner] were treated as practitioner service.

(4) The calculation described in sub–paragraph (3)(b) will be made when the member’s pension under [F120this Section of] 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 [F121or E2A] F122..., and any additional service bought as described in regulation Q1 (right to buy additional service), will be ignored.

[F123(5A) Where a member has more than 10 years' officer service before first becoming—

(a)a F124... [F125practitioner] F126...

F127(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.

F128(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.]

[F129(5C) If—

(a)any part of the period of a member’s officer service is treated as practitioner service for the purposes of sub-paragraph (1) or (5A) (“the converted service”) and,

(b)any part of the converted service has been credited to the member as a result of a transfer-in under regulations N2 or N3 (but not regulation R8(2)) (“the converted service credit”),

the amount of pensionable pay deemed to be received in respect of the converted service credit will be calculated in accordance with paragraph 18 of this Schedule.]

(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 [F120this Section of] the scheme becomes payable, that officer service will be treated as practitioner service.

[F130(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 [F120this Section of] 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) [F131or (6A)], the member’s pensionable pay in respect of that officer service will be treated as pensionable earnings.

(8) If the member has [F132officer service before first becoming a practitioner] F133..., sub–paragraph (1) will be applied before sub–paragraph (6) [F134or (6A)] and—

(a)[F135neither sub-paragraph (6) nor (6A) will] apply to any officer service that is treated as practitioner service under sub–paragraph (1) [F136or (5A)]; and

(b)any officer service that is treated as practitioner service under sub–paragraph (1) [F137or (5A)] will be ignored for the purpose of deciding whether sub–paragraph (6) [F134or (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) [F138, 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 [F120this Section of] 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.

F139(12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Modifications etc. (not altering text)

[F140Locum practitioners: breaks between contractsE+W+S

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

(2) For the purposes of these Regulations—

(a)he is treated as continuing to be in qualifying service during the period whilst he is not so engaged and as not being required to rejoin [F141this Section of] 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

[F142Contributions to [F143this Section of] the schemeE+W+S

10.—[F144(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.

[F145(1A) For the purposes of this paragraph, the “relevant table” means—

(a)in respect of the 2014-2015 scheme year, table 1;

[F146(b)in respect of each scheme year from 2015-2016, table 2.]

Table 1:

Scheme Year 2014-2015

Column 1

Pensionable Earnings Band

Column 2

Contribution Percentage Rate

Up to £15,4315%
£15,432 to £21,4775.6%
£21,478 to £26,8237.1%
£26,824 to £49,4729.3%
£49,473 to £70,63012.5%
£70,631 to £111,37613.5%
£111,377 to any higher amount14.5%

Table 2:

[F147Scheme Years from 2015-2016]

Column 1

Pensionable Earnings Band

Column 2

Contribution Percentage rate

Up to £15,4315%
£15,432 to £21,4775.6%
£21,478 to £26,8237.1%
£26,824 to £47,8459.3%
£47,846 to £70,63012.5%
£70,631 to £111,37613.5%
£111,377 to any higher amount14.5%]

[F148(2) Subject to sub-paragraph (2A), a member whose pensionable earnings fall into a pensionable earnings band specified in column 1 of the relevant table must contribute the percentage of the member’s pensionable earnings specified in column 2 of that table in respect of that amount.

(2A) The Secretary of State shall, with the consent of the Treasury, determine the pensionable earnings bands and contribution percentage rates specified in the relevant table in respect of each scheme year.

[F149(2B) Before determining those pensionable earnings bands or contribution percentage rates, the Secretary of State must consider the advice of the Scheme Actuary.]]

(2C) If, apart from this sub-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.

(2D) If a member is in practitioner or non-GP provider service as well as (concurrently) employment other than as a practitioner or non-GP provider in respect of which the member 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.

(2E) Where a practitioner (other than a dentist performer) or a non-GP provider is also in service as a dentist performer (or vice versa) the practitioner service as a practitioner (other than as a dentist performer) or as a non-GP provider and the practitioner service as a dentist performer will each be treated separately under this paragraph.

[F150(2F) In determining, in accordance with this paragraph, the contributions that are payable pursuant to regulations D1(1) and D2(1), a host Board must take account of all pensionable earnings, including those determined by another host Board, as a—

(a)practitioner, from all practitioner sources;

(b)non-GP provider, from all non-GP provider sources;

(c)dentist performer, from all dentist performer sources.]

(2G) An employing authority that is not a host F151... Board shall, in respect of any pensionable earnings it pays to a practitioner or to a non-GP provider, take advice from the relevant host F151... Board in determining the contributions payable in accordance with sub-paragraph (2) of this regulation.

[F152(2H) A practitioner and a non-GP provider member whose applicable pensionable earnings fall into a pensionable earnings band specified in column 1 of the relevant table in sub-paragraph (1A) must, in respect of a scheme year, contribute the percentage of that person’s pensionable earnings specified in column 2 of that table in respect of that amount: such contributions must be paid in 12 equal monthly instalments throughout that year.

(2I) For the purposes of sub-paragraph (2H), a practitioner and a non-GP provider member’s applicable pensionable earnings are—

(a)the estimated amount of that member’s earnings agreed between the host Board and that member having regard to any estimates of pensionable earnings which have been provided pursuant to paragraph 23(12);

(b)in the absence of an agreement referred to in sub-paragraph (a), whichever of the following the host Board considers the most appropriate in the circumstances—

(i)an estimate of the amount of that member’s earnings that corresponds to that member’s most recent certified pensionable earnings referred to in paragraph 23, or

(ii)the amount of earnings that corresponds to the host Board’s estimate of that member’s pensionable earnings from, as the case may be, all practitioner, or non-GP provider sources for that year.

(2J) Where during the scheme year the host Board and the member agree that the estimated amount of that member’s earnings should be different to that last agreed under paragraph (a) of sub-paragraph (2I) or last determined under paragraph (b) of that sub- paragraph, that member must pay the monthly contributions determined in accordance with sub-paragraph (2K).

(2K) Those contributions are to be determined as follows—

  • Step 1: agree the member’s new estimated pensionable earnings (Amount A)

  • Step 2: find the percentage rate of contributions payable on Amount A applying the relevant table in sub-paragraph (1A)

  • Step 3: find Amount B by dividing Amount A by the percentage rate found at Step 2

  • Step 4: find Amount C by deducting from Amount B the amount of any contributions already paid prior to the new estimate of earnings being agreed

  • Step 5: divide Amount C by the number of whole months of the scheme year remaining to find the amount payable in each such month.

(2L) A member must pay monthly contributions determined in accordance with sub-paragraph (2M), where—

(a)during the scheme year the host Board is satisfied that the member’s pensionable earnings will exceed those last agreed under paragraph (a) of sub-paragraph (2I) or last determined under paragraph (b) of that sub-that paragraph,

(b)an agreement referred to in paragraph (a) of sub-paragraph (2I) cannot be reached, and

(c)the host Board determines what the new estimated amount of earnings is for the purpose of identifying the rate of contributions to be paid by the member.

(2M) Those monthly contributions are to be determined as follows—

  • Step 1: take the new estimated pensionable earnings determined in accordance with sub-paragraph (2L)(c) (Amount D)

  • Step 2: find the percentage rate of contributions payable on Amount D earnings applying the relevant table in sub-paragraph (1A)

  • Step 3: find Amount E by dividing Amount D by the percentage rate found at Step 2

  • Step 4: find Amount F by deducting from Amount E the amount of any contributions already paid prior to the new estimate of earnings being agreed

  • Step 5: divide Amount F by the number of whole months of the scheme year remaining to find the amount payable in each such month.

(2N) A practitioner (other than a dentist performer) and a non-GP provider member must pay contributions determined in accordance with sub-paragraph (2O) where, in respect of a scheme year to which one or more of sub-paragraph (2I), (2J) and (2L) applied throughout that year, F153...—

(a)[F154that member has] in accordance with paragraph 23 of this Schedule, certified their pensionable earnings for that year and forwarded it to the host Board, or the host Board has the figure that represents that member’s final pensionable earnings for that scheme year where that member was not required to certify them, and

(b)the amount of earnings referred to in paragraph (a) exceed the amount of earnings used for the purposes of, as the case may be, one or more of sub-paragraphs (2H), (2J) or (2L).

(2O) Those contributions are determined as follows—

  • Step 1: find the member’s aggregate earnings for the scheme year in question (Amount G)

  • Step 2: find the percentage rate of contributions payable on Amount G applying the relevant table in sub-paragraph (1A)

  • Step 3: find Amount H by dividing Amount G by the percentage rate found at Step 2

  • Step 4: find the amount of contributions to be paid by deducting from Amount H the amount of any contributions already paid in respect of that scheme year in accordance with any or all of sub-paragraphs (2H), (2J) or (2L) prior to the certification of earnings in accordance with paragraph 23 of this Schedule.

(2P) For the purposes of sub-paragraph (2O), a member’s aggregate earnings are the aggregate of—

(a)the certified or final pensionable earnings from all practitioner (but not dentist performer) or, as the case may be, non-GP provider sources, and

(b)any additional pensionable earnings the member is treated as having received during an absence from work in accordance with regulation P1 or P2 as modified by paragraph 19 of this Schedule.

(2Q) A dentist performer member must pay contributions determined in accordance with sub-paragraph (2R) where, in respect of a scheme year to which one or more of sub-paragraph (2I), (2J) and (2L) applied throughout that year, that dentist performer has—

(a)in accordance with paragraph 23 of this Schedule, certified their pensionable earnings for that year and forwarded it to the host Board, or

(b)was not required to certify their earnings in accordance with that paragraph but the host Board has the figure that represents that member’s pensionable earnings for that scheme year.

(2R) The contributions are payable at the rate specified in column 2 of the relevant table in sub-paragraph (1A) in respect of the amount of pensionable earnings referred to in column 1 of that table which corresponds to that part of the relevant aggregate which exceeds the amount of pensionable earnings on which contributions have already been paid pursuant to any or all of sub-paragraphs (2H), (2J) or (2L).

(2S) For the purposes of sub-paragraph (2R), the relevant aggregate is the aggregate of—

(a)the certified or final pensionable earnings from all dentist performer sources, uprated according to the formula—

where—

  • PE is the certified or final amount of dentist performer’s pensionable earnings from all dentist performer sources for that year;

  • [F155NDPS is the number of days of dentist performer’s service in the scheme year], and

(b)any additional pensionable earnings the dentist performer is treated as having received during an absence from work in accordance with regulation P1 or P2 as modified by paragraph 19 of this Schedule.]

(3) Contributions must be paid until the member—

(a)reaches age [F15675] or completes 45 years' pensionable service F157..., 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.

[F158(4) Save where sub-paragraph (5) applies, type 1 medical practitioners and non-GP providers shall pay D1 contributions to the host F159... 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 [F160type 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 F161... Board, pay those contributions to that F161... Board.

(6) Subject to sub-paragraph (7), where a [F162type 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 F163... Board.

[F164(7) Where—

(a)the type 1 medical practitioner 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 that practitioner or, as the case may be, on the practitioner’s share of the partnership profits, to the host Board;

(b)the non-GP provider is a shareholder or partner in more than one employing authority referred to in sub-paragraph (6), that non-GP provider must nominate one of those employing authorities and that nominated authority must pay D2(1) contributions on any pensionable earnings it pays to that non-GP provider or, as the case may be, on the non-GP provider’s share of the partnership profits, to the host 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 F165... Board, that authority shall pay D2(1) contributions to the host F165... Board;

(b)is the host F165... Board, that F165... Board shall pay [F166D2(1)] contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

(9) [F167Where a] [F168type 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)[F168in the case of a type 2 medical practitioner,] where it is not also the host F169... Board, pay those contributions to that F169... Board.

(10) [F170In 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 F171... Board, that authority shall pay D2(1) contributions to the host F171... Board;

(b)is the host F171... Board, that F171... Board shall pay D1 and D2(1) contributions to the Secretary of State in respect of any pensionable earnings it pays to him.

[F172(10A) As regards a type 2 dental practitioner who—

(a)is a [F173foundation 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 [F173foundation 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 F174... Board.

(12) [F175Where contributions are payable by a locum practitioner under sub-paragraph (11) in respect of pensionable locum work carried out for an employing authority, that employing authority shall pay contributions under regulation D2(1) in respect of that work.

(13) Where D2(1) contributions are payable in respect of a locum practitioner under sub-paragraph (12), those contributions shall be payable—

(a)to the host Board where the Secretary of State is not that host Board, and

(b)to the Secretary of State if the employing authority is the host Board.]

[F176(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.]

[F177(14) Contributions which are required to be paid to the host Board—

(a)other than pursuant to sub-paragraphs (2N) or (2Q) must be paid to that Board not later than the 7th day of the month following the month in which the earnings were paid;

(b)pursuant to sub-paragraph (2N) or, as the case may be, sub-paragraph (2Q) at the same time as providing that Board with the certificate referred to in the relevant sub-paragraph.]

(15) Where [F178, as regards a type 1 or type 2 medical practitioner,] an employing authority—

(a)is not the host F179... Board, it shall be a function of that employing authority to provide the host F179... 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 F179... 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 F179... 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 [F180type 1 medical practitioner]; and

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

(16) It shall be a function of the host F181... Board to pay the contributions—

(a)paid to it by a [F182type 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) [F183Sub-paragraph (17A) applies where, despite the provisions of this paragraph—

(a)a type 1 or type 2 practitioner, locum practitioner or non-GP provider has failed to pay [F184contributions payable pursuant to regulations D1, Q4, Q5, Q6, Q8 and Q10];

(b)a type 1 practitioner or non-GP provider has failed to pay D2(1) contributions; or

(c)an employing authority has failed to deduct [F185or pay to the Secretary of State contributions pursuant to regulations D1, Q4, Q5, Q6, Q8 and Q10].

(17A) The Secretary of State may recover the amount of any unpaid contributions referred to in sub-paragraph (17)—

(a)where an employing authority has ceased to exist and paragraph (a) of that sub-paragraph applies, by adding the amount of those unpaid contributions to the amount of D1 contributions the practitioner or non-GP provider in question is due to pay to the host Board: that practitioner or non-GP provider is to record that amount of those unpaid contributions in a certificate referred to in paragraph 23 of this Schedule; or

(b)by deduction from any payment of a benefit to, or in respect of, the member entitled to that benefit: [F186such a deduction may only be made where the Secretary of State has notified the member of an intention to do so].

(17B) The provisions of sub-paragraph (17A) are without prejudice to any other method of recovery the Secretary of State may have.]

[F187(17C) Notwithstanding regulation R1 and regulation D2(1), contributions payable by an employing authority in respect of a GP Provider or non-GP Provider under these Regulations and any [F188scheme administration charge, and any supplementary charge] or interest under regulation T9 payable in respect of them, are not payable by the National Health Service Commissioning Board or a relevant Local Health Board but are—

(a)payable by that GP Provider or non-GP Provider where that Provider is a sole Provider, or

(b)payable by the practice where the provider is a GP Provider or non-GP Provider.]

[F189(18) For the purposes of this paragraph—

(a)“D1 contributions” means contributions payable under regulation D1 by a practitioner [F190, a locum practitioner] or, as the case may be, a non-GP provider under this Section of the scheme;

(b)“D2(1) contributions” means contributions payable under regulation D2(1) by an employing authority in respect of a practitioner [F190, a locum practitioner] or, as the case may be, a non-GP provider.]]]

Textual Amendments

Normal retirement pensionE+W+S

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

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

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

[F191(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

Modifications etc. (not altering text)

[F192Practitioners with benefits from both practitioner and officer serviceE+W+S

11A.—(1) A member—

(a)who has at least two years' qualifying service or in respect of whom a transfer payment has been made to [F193this Section of] 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 [F193this Section of] 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.]

[F194(6) A member who, before commencing the member’s final period of practitioner service, has service as an officer (whether that service as an officer consists of a separate period of such service or two or more such periods), and—

(a)that officer service is preceded by an earlier period of practitioner service, and

(b)some or all of the officer service is not concurrent with practitioner service,

shall, if it would be more favourable, be entitled to receive a separate pension and retirement lump sum for such part of that officer service that is not concurrent with the member’s practitioner service.

(7) The amounts of the pension and retirement lump sum referred to in sub-paragraph (6)—

(a)shall be subject to a 1.5% increase for each whole year or part of a year within the increment period,

(b)that increase shall be applied in like manner and at the same intervals as an increase applied to a pension under the Pensions (Increase) Act 1971, and

(c)that increase shall be effective immediately before the pension and lump sum become payable under these Regulations.

(8) The increment period referred to in sub-paragraph (7) shall—

(a)begin with the day immediately following the day on which the member’s service as an officer referred to in sub-paragraph (6) ceased for the last time, and

(b)end with the day immediately before the pension and retirement lump sum become payable under these Regulations.]

Textual Amendments

Modifications etc. (not altering text)

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

12.—(1) In the case of members who are or have been practitioners, [F195regulations 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 [F196regulation 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).

[F197(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

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

F19813.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F199Lump sum on member’s death in pensionable employment or after pension becomes payableE+W+S

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

(a)in the case of a member who is required to pay contributions under regulation D1(4), the yearly average of the member’s uprated earnings at the date of death, or

(b)in the case of a member who is no longer required to pay contributions under regulation D1(4), the yearly average of the member’s uprated earnings on the member’s last day of pensionable service.

(2) In the case of members who die after a pension under [F200this Section of] 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 on the member’s last day of pensionable service.]

Textual Amendments

[F201Widows, widowers or surviving civil partners] pension on member’s death in pensionable employmentE+W+S

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

Textual Amendments

Increased widower’s pensionE+W+S

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

Increased surviving civil partner’s pensionE+W+S

F20216A.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

[F203Increased dependent surviving [F204scheme partner’s pension] E+W+S

16B.  In the case of a member who made a nomination under regulation G15 (dependent surviving [F204scheme 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

Increased surviving partner pensionE+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

[F205Child allowance—member dies in pensionable employmentE+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

Preserved pensionE+W+S

[F20617A.  Regulation L1(14) is modified so that—

(a)paragraph (b) in the definition of “NHS employment” reads—

“(b)the 2015 Scheme and that member has a break of service under the 2015 Regulations that exceeds five years.”; and

(b)the definition of “regular employment of like duration” reads—

““regular employment of like duration” 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

Transfers from other pension arrangementsE+W+S

18.—(1) In the case of members who are practitioners, regulations N1 (member’s right to transfer accrued rights to benefits to [F207this Section of] 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 [F207this Section of] 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 [F207this Section of] 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.

Textual Amendments

Members absent from workE+W+S

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

(2) [F208Subject to sub-paragraph (8), 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) [F209Subject to sub-paragraph (8), 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.

F210(6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F211(7) Regulations P1 and P2 and the previous sub-paragraphs do not apply in the case of locum practitioners.]

[F212(8) Before a calculation of a member’s pensionable earnings can be made in accordance with sub-paragraphs (4) and (5), written notice of the length of the absence must be given to the Secretary of State by—

(a)the member, where the member is a type 1 practitioner or a non-GP provider; or

(b)in all other cases, the National Health Service Commissioning Board or relevant Local Health Board.

(9) The notice referred to in sub-paragraph (8) must be provided to the Secretary of State in such form and manner as the Secretary of State may stipulate from time to time.]

Textual Amendments

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Members doing more than one jobE+W+S

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

(2) A practitioner who opts not to contribute to [F213this Section of] the scheme in respect of his employment as a practitioner may, nevertheless, participate in [F213this Section of] the scheme in respect of concurrent employment as an officer.

(3) Regulation R4(2) is modified so that a practitioner may participate in [F213this Section of] the scheme in respect of concurrent whole–time or part–time employment as an officer, even if he also participates in [F213this Section of] 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 [F213this Section of] 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).

Textual Amendments

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

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

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

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

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

(3) In the case of a practitioner who becomes entitled to receive, simultaneously, a pension under [F214this Section of] 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 [F214this Section of] 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 [F214this Section of] 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).

Textual Amendments

[F215Benefits on death in pensionable employment after pension becomes payableE+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

[F216Accounts and actuarial reportsE+W+S

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

(2) In respect of each scheme year, a type 1 medical practitioner and a non-GP provider shall provide each relevant host F217... Board with a certificate [F218that correctly records the totality] of their pensionable earnings based on—

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

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

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

(3) In respect of each scheme year, a type 2 medical practitioner and a locum practitioner shall provide each relevant host F219... Board with a certificate [F220that correctly records the totality] of their pensionable earnings based on—

(a)the payments they receive from employing authorities for practitioner services, and

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

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

[F221(4) Within 1 month of the end of each financial year, a host F222... Board must give to each—

(a)GDS or PDS contractor with which that host F222... Board is a party to a GDS contract or a PDS agreement, a notice which sets out, in accordance with the host F222... Board’s records, the amount of the pensionable earnings ceiling and the amount of the pensionable earnings the contractor has paid to every type 1 dental practitioner who has performed services under that contract or agreement during that financial year (“an annual reconciliation notice”); and

(b)type 1 dental practitioner referred to in (a), a notice which sets out the amount of pensionable earnings each practitioner has been paid for that financial year as indicated in the host F222... Board’s records (“a performer’s notice”).

(5) Within 3 months of the end of each financial year the GDS or PDS contractor must return the annual reconciliation notice to the host F223... Board stating—

(a)that the amounts referred to in sub-paragraph (4)(a) are correct or, where either or both of those amounts are incorrectly shown in the notice, the correct figure or figures;

(b)in the case of a type 1 dental practitioner whose earnings, during the period covered by the annual reconciliation notice, are not pensionable because they fall within paragraph 3(2A)(b) of this Schedule, the earnings that would otherwise have been pensionable if that paragraph did not apply;

(c)the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments [F224, shared parental leave payments] or sickness leave payments paid under the contract or agreement during the financial year;

(d)the amount of pensionable earnings the contractor has paid to each type 1 dental practitioner under the contract or agreement during the financial year;

(e)whether each type 1 dental practitioner who performed services under the contract or agreement referred to in sub-paragraph (4)(a) was given the opportunity to verify the pensionable earnings declared for them in the annual reconciliation notice; and

(f)the name and dentist’s reference number of any type 1 dental practitioner who—

(i)failed to verify; or

(ii)disagrees with,

the amounts declared for them in the annual reconciliation notice and, where paragraph (ii) applies, the reason for the disagreement.

(6) Within 3 months of the end of each financial year, each type 1 dental practitioner who performed services under the contract or agreement referred to in sub-paragraph (4)(a) must return the performers’ notice to the host F225... Board, stating—

(a)that they were (or were not, as the case may be) in pensionable employment for the period covered by the performer’s notice;

(b)that they were (or were not, as the case may be) directly employed by the contractor referred to in sub-paragraph (4)(a) during the period covered by the performer’s notice;

(c)in the case of a practitioner, who was in pensionable employment during the period covered by the notice, the pensionable earnings they received under the contract or agreement during that period;

(d)in the case of a practitioner whose earnings, during the period covered by the performer’s notice, fell within paragraph 3(2A)(b) of this Schedule, the earnings that would otherwise have been pensionable if that paragraph did not apply;

(e)the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, parental leave payments [F226, shared parental leave payments] or sickness leave payments received by the practitioner under the contract or agreement during the financial year; and

(f)whether the practitioner and contractor have together verified that any amounts the practitioner has declared in respect of sub-paragraph (6)(c), (d) or (e) are the same as the equivalent amounts declared in the annual reconciliation notice referred to in sub-paragraph (5).

(7) Within 3 months of the end of each financial year, a type 2 dental practitioner must provide the host F227... Board with whom their employer has entered into a GDS contract or a PDS agreement, with a notice of their pensionable earnings based on—

(a)the payments they have received from their employer for practitioner services provided under that GDS contract or PDS agreement during that financial year; and

(b)the pensionable earnings they have received, as a type 2 dental practitioner, from all other type 2 dental practitioner sources during that financial year.

(8) An employing authority may, in exceptional circumstances, and with the agreement of the Secretary of State, arrange or agree a different time limit for the issue and return of the certificates, notices or statements referred to in sub-paragraphs (2) to (7) and may, if a material particular has changed, accept a replacement.

(9) Subject to sub-paragraph (10), an annual reconciliation notice will be invalid if—

(a)it contains information that the employing authority’s records show is inaccurate or misleading in a material particular;

(b)subject to sub-paragraph (8), it is not received within the specified time limit;

(c)the total of the amounts specified in it in respect of each type 1 dental practitioner that performed services under the contract or agreement referred to in sub-paragraph (4)(a) is greater than the aggregate of the pensionable earnings ceiling referred to in sub-paragraph (4)(a) and the amount referred to in sub-paragraph 5(c);

(d)it is incomplete in any material particular; or

(e)one or more of the practitioners referred to in it did not, for whatever reason, verify the earnings figure the contractor has declared for them.

(10) Where an employing authority has received an annual reconciliation notice which is valid for some or all of the practitioners listed in it, the amounts notified to that employing authority for the financial year to which the notice relates will, subject to sub-paragraphs (16), (17) and (18), be the pensionable earnings for those practitioners.

(11) Where an employing authority has received an annual reconciliation notice which is invalid for some or all of the practitioners listed in it, the pensionable earnings for those practitioners for the financial year to which the notice relates will be—

(a)zero, where the employing authority’s records show that value or the authority is unable to estimate the value of the practitioner’s pensionable earnings; or

(b)the figure that the employing authority estimates will represent that practitioner’s share of the aggregate of the pensionable earnings ceiling referred to in sub-paragraph 4(a) and the amount referred to in sub-paragraph (5)(c) (“the maximum amount”), less the difference between—

(i)that maximum amount, and

(ii)the total of the monthly amounts in respect of which estimated contributions to this Section of the scheme under regulation D1 (contributions by members) were paid on account during the financial year to which the earnings relate,

but if the total mentioned in sub-paragraph (ii) is greater than the maximum amount, then no amount is to be deducted pursuant to this sub-paragraph.

(12) [F228Each employing authority and GDS or PDS contractor must, in respect of each scheme year, provide the host Board and the Secretary of State with a statement of estimated contributions due under regulations D1, D2, Q6 and Q8 in respect of any]—

(a)non-GP provider that is a GMS or PMS practice or an APMS contractor who assists in the provision of NHS services provided by that GMS or PMS practice or APMS contractor;

(b)type 1 medical practitioner who performs medical services as, or on behalf of, the practice or contractor;

(c)type 2 medical practitioner employed by the practice or contractor;

(d)type 1 dental practitioner who performs services under a GDS contract or a PDS agreement, or

(e)type 2 dental practitioner employed or engaged to perform services under a GDS contract or a PDS agreement.

(13) In respect of each scheme year, each employing authority and GDS or PDS contractor shall, in respect of type 2 medical or dental practitioners employed or engaged by the practice or contractor, provide the Secretary of State with an end-of-year statement of—

(a)pensionable earnings;

(b)contributions to this Section of the scheme made under regulation D1 (contributions by members) and the modifications to that regulation referred to in paragraph 10 of this Schedule;

(c)contributions to this Section of the scheme made under regulation D2 (contributions by employing authorities) and the modifications to that regulation referred to in paragraph 10 of this Schedule; and

(d)any pensionable earnings deemed in accordance with regulation P1 (absence because of illness or injury or certain types of leave) and the modifications to that regulation referred to in paragraph 19 of this Schedule.

(14) [F229The host Board and the Secretary of State] shall be provided with—

(a)the statement referred to in sub-paragraph (12) at least 1 month before the beginning of that scheme year;

(b)the statement referred to in sub-paragraph (13) no later than 3 months after the end of that scheme year.

[F230(14A) If an employing authority, GDS or PDS contractor does not provide the statement referred to in sub-paragraph (12) in accordance with sub-paragraph 14(a), the member contributions in respect of the members of that employing authority or contractor referred to in sub-paragraphs (12)(a) to (e), will be payable at the maximum contribution percentage rate specified in column 2 of table 2 in paragraph 10(1A) of this Schedule based on estimated pensionable pay as determined by the host Board.]

[F231(15) No later than 13 months after the end of each scheme year, each employing authority, GDS contractor and PDS contractor must forward to the Secretary of State a copy of the records referred to in regulation U3(3) and (4).]

[F232(16) A member’s pensionable earnings for a scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded where, in respect of that scheme year, a practitioner or non-GP Provider has failed to comply with the requirements of—

(a)whichever of sub-paragraphs (2), (3), (5), (6) or (7) applies to that member, or

(b)sub-paragraph (2) of paragraph 2.

This is subject to sub-paragraphs (17) and (18).]

(17) If, in respect of a scheme year, the employing authority of a practitioner or non-GP provider member is in possession of a figure representing all or part of that member’s pensionable earnings for that year, the Secretary of State may treat that figure as the amount of that member’s pensionable earnings for that year where—

(a)that member has failed to comply with the requirements of whichever of sub-paragraphs (2), (3), (5), (6) or (7) applies to them, and

(b)a benefit in respect of that member’s service as a practitioner or non-GP provider is payable to, or in respect of them, under these Regulations.

(18) If, in respect of a scheme year, a practitioner or non-GP provider—

(a)dies without complying with the requirements of whichever of sub-paragraphs (2), (3), (5), (6) or (7) applies to them; or

(b)is, in the opinion of the Secretary of State, unable to look after their own affairs by reason of illness or lack of capacity within the meaning of the Mental Capacity Act 2005,

the Secretary of State may require that practitioner’s or non-GP provider’s personal representatives or person (or persons) duly authorised to act on the member’s behalf to provide the relevant certificate, notice or statement within the period specified in sub-paragraph (19).

(19) The period is—

(a)that referred to in whichever of sub-paragraphs (2), (3), (5), (6) or (7) was or is applicable to them; or

(b)such other period as the Secretary of State permits.

(20) The certificates, notices and statements referred to in this paragraph—

(a)shall be in such form as the Secretary of State shall from time to time require;

(b)may be provided to the Secretary of State in such manner as the Secretary of State may from time to time permit.]]

Textual Amendments

Regulation R12

[F233SCHEDULE 2AE+W+SPENSION SHARING ON DIVORCE OR NULLITY OF MARRIAGE [F234OR, ON THE DISSOLUTION OR NULLITY OF A CIVIL PARTNERSHIP]

Textual Amendments

Discharge of liability in respect of a pension credit following the death of the person entitled to the pension creditE+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 [F235paragraph 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

Safeguarded rightsE+W+S

F2362.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Pension credit benefit [F237on attaining normal benefit age]E+W+S

3.—(1) A pension credit member shall be entitled under [F238this Section of] 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 [F239paragraphs 3A to 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) [F240Subject to paragraph (7), 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.

[F241(7) A pension credit member who is entitled to a lump sum in accordance with sub-paragraph (1)(b) may opt to exchange part of a pension to which the pension credit member would otherwise be entitled for a lump sum, which must be an evenly divisible multiple of £12.

(8) If a pension credit member so opts, for every £1 by which the pension credit member’s annual pension is reduced, the pension credit member is to be paid a lump sum of £12.

(9) An option under paragraph (7) must relate to an annual amount of pension that is a whole number of pounds (and accordingly the lump sum will be exactly divisible by 12).

(10) In paragraph (9) “annual amount” in relation to a pension means the amount of the annual pension to which the pension credit member would be entitled under these regulations apart from the option, together with any increases payable under the Pensions (Increase) Act 1971, calculated as at the time the payment would be first due.

(11) A pension credit member may not exchange pension for lump sum under this paragraph to the extent that it would result in a scheme chargeable payment for the purposes of Part 4 of the 2004 Act.

(12) The option under sub paragraph (7) may only be exercised by giving notice in writing to the scheme administrator in the form required by the Secretary of State—

(a)at the time of claiming the pension; or

(b)before a later time specified in writing by the scheme administrator.]

Textual Amendments

[F242Pension credit benefit before attaining normal benefit age (with actuarial reduction)E+W+S

3A.—(1) Subject to sub-paragraph (2), a pension credit member shall be entitled to the payment of the pension credit benefit described in paragraph 3 of this Schedule on or after attaining normal minimum pension age but before attaining normal benefit age.

(2) The pension and the lump sum (if any) described in that paragraph will be reduced by such amount as the Secretary of State, after taking the advice of the Scheme Actuary, may determine.

Textual Amendments

Pension credit benefit before attaining normal benefit age (on grounds of ill health)E+W+S

3B.—(1) A pension credit member shall be entitled to the payment of the pension credit benefit described in paragraph 3 of this Schedule before attaining normal benefit age if the Secretary of State is satisfied that the pension credit member—

(a)meets the ill-health condition specified in paragraph 1 of Schedule 28 to the 2004 Act, and

(b)had previously been engaged in regular employment but is now permanently incapable of engaging in regular employment due to mental or physical infirmity.

(2) For the purpose of sub-paragraph (1), the Secretary of State may require whatever medical evidence that the Secretary of State considers necessary.]

Textual Amendments

Commutation of the whole of pension credit benefit before normal benefit ageE+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 [F243in the circumstances permitted by paragraph (b) of the lump sum rule in section 166(1) of the 2004 Act].

[F244(1A) For the purpose of sub-paragraph (1), the Secretary of State may require whatever medical evidence that the Secretary of State considers necessary.]

[F245(2) The pension credit payable in the circumstances described in sub-paragraph (1) shall consist of—

(a)where paragraph 3(1)(b) applies, a lump sum equal to the aggregate of—

(i)3 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,

(ii)5 times the annual rate of the pension referred to in paragraph (i) after that annual rate has been reduced by the maximum amount of pension that the pension credit member may exchange for a lump sum under paragraph 3(7) of this Schedule, and

(iii)the lump sum resulting from the reduction to the pension credit member’s pension referred to in paragraph (ii);

(b)where paragraph 3(1)(b) does not apply, 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.]

Textual Amendments

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

5.—(1) Where—

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

[F246(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.

[F247(2) The pension credit payable in the circumstances described in sub-paragraph (1)(a) shall consist of—

(a)where paragraph 3(1)(b) applies, a lump sum equal to the aggregate of—

(i)3 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule,

(ii)5 times the annual rate of the pension referred to in paragraph (i) after that annual rate has been reduced by the maximum amount of pension that the pension credit member may exchange for a lump sum under paragraph 3(7) of this Schedule, and

(iii)the lump sum resulting from the reduction to the pension credit member’s pension referred to in paragraph (ii);

(b)where paragraph 3(1)(b) does not apply, a lump sum equal to 5 times the annual rate of the pension otherwise payable under paragraph 3 of this Schedule.]

(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

Pension credit member dies before pension credit benefit becomes payableE+W+S

6.—(1) If a pension credit member dies before his pension under [F248this Section of] 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).

Textual Amendments

Pension credit member dies after pension credit benefit becomes payableE+W+S

7.—(1) If a pension credit member dies within 5 years after his pension under [F249this Section of] 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.

[F250(3) The maximum payment under this regulation shall not exceed the amount calculated in accordance with sub-paragraph (4), less the aggregate of—

(a)the amount of any lump sum paid to the pension credit member in accordance with paragraph 3(6), and

(b)the amount of any lump sum paid to the pension credit member in accordance with paragraph 3(7).]

(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.

[F251(5) Where a pension credit member referred to in paragraph (1) [F252dies on or before 5th April 2011 and] [F253had] 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 [F249this Section of] 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

Excluded membershipE+W+S

8.  Where a pension credit member is also a member of [F254this Section 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 [F254this Section of] the scheme.

Textual Amendments

Payment of lump sum on deathE+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”;

[F255(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 [F256this Section of] 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

TransfersE+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 benefitsE+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 fraudE+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

F257(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Loss of rights to benefitsE+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

F258(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

Interest on late payment of benefitsE+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”;

[F259(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

Administrative mattersE+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.

[F260Medical determinationsE+W+S

16.  The Secretary of State may make arrangements for the Secretary of State’s functions under this Schedule in relation to a decision whether a person is—

(a)permanently incapable of regular employment because of physical or mental infirmity for the purpose of paragraph 3B;

(b)expected to live for less than one year for the purposes of the lump sum rule referred to in paragraph 4,

to be discharged by—

(i)a registered medical practitioner (whether practising on his own or as part of a group); or

(ii)a body corporate or unincorporate employing such practitioners (whether under a contract of service or for services),

approved by the Secretary of State to act on the Secretary of State’s behalf.]]

Textual Amendments

[F261Schedule [F2622B] E+W+SIndependent Providers

Textual Amendments

1.  In this Schedule—E+W+S

“75% threshold” means 75% of the total gross amounts payable in a scheme year to an Independent Provider by the commissioning party in respect of a qualifying contract they have entered into;

“approval application” is to be construed in accordance with paragraphs 13 to 23;

“commissioning party” is a person who commissions services from an Independent Provider under a qualifying contract;

“default notice” is to be construed in accordance with paragraphs 45 to 49;

“Independent Provider” is to be construed in accordance with paragraph 2;

“IP guarantee” means a guarantee, indemnity, bond or other form of assurance which the Secretary of State may require an Independent Provider to provide to guarantee payment to the Secretary of State of such of the Independent Provider’s liabilities or potential liabilities under this Section of the scheme as the Secretary of State specifies;

“required level of cover” means a sum equal to 110% of 3/12ths of a reasonable estimate of the Independent Provider’s total annual contribution liability arising under regulations D1, D2, Q6, Q8, Q10 and Q11 in respect of the qualifying contract in respect of which it was granted employing authority status;

“wholly or mainly condition” is to be construed in accordance with paragraph 3.

2.  An “Independent Provider” means a person that employs an individual under a contract of service and—E+W+S

(a)is not otherwise an employing authority in respect of that individual;

(b)is a party to a qualifying contract;

(c)has been granted employing authority status for the purposes of this Section of the scheme by the Secretary of State following a written application made by it to the Secretary of State for that purpose, and

(d)has, if so required by the Secretary of State, provided the Secretary of State with an IP guarantee.

3.  The “wholly or mainly condition”—E+W+S

(a)requires that any employee of an Independent Provider performing services pursuant to a qualifying contract does so, if not for the whole of their time in that employment, then for more than 50% of that time;

(b)is to be assessed over—

(i)each scheme year, or

(ii)part of a scheme year where the services referred to in paragraph (a) commence or cease part way through such a year.

IP GuaranteesE+W+S

4.  The Secretary of State may, as a condition of granting an Independent Provider employing authority status pursuant to an approval application, require that Independent Provider to provide an IP guarantee.

5.  The Secretary of State may at any time require an Independent Provider that has been granted employing authority status to provide an IP guarantee.

6.  Without prejudice to the generality of paragraphs 4 and 5, the Secretary of State may, in particular, require an Independent Provider to provide an IP guarantee if—

(a)that Independent Provider has, after being approved as an employing authority pursuant to this Schedule, failed to meet any of its liabilities under these Regulations as an employing authority;

(b)that Independent Provider has, before being approved as an employing authority pursuant to this Schedule, previously failed to meet any of those liabilities in any other capacity as an employing authority;

(c)the Secretary of State has reasonable grounds to believe that the Independent Provider is unable, or is likely to become unable, to meet any of those liabilities.

7.  Where the Secretary of State requires an Independent Provider to provide an IP guarantee the Secretary of State must require that guarantee to—

(a)guarantee payment to the Secretary of State of the required level of cover: such a guarantee must take effect on the date on which approval under this Schedule takes effect;

(b)be in a form approved by the Secretary of State from time to time;

(c)be underwritten by one or more bodies satisfactory to the Secretary of State.

But the Secretary of State may exceptionally specify that a guarantee is to meet other requirements.

8.  Where an Independent Provider is required to provide an IP guarantee and has been granted employing authority status in respect of more than one qualifying contract, the required level of cover applies to each of those contracts and may be guaranteed by one or more IP guarantees.

9.  In order to ensure that the required level of cover continues to be guaranteed by its extant IP guarantees, those guarantees must be reviewed by the Independent Provider—

(a)no later than 1 month prior to the start of a scheme year;

(b)no later than 1 month after the date on which it was granted employing authority status;

(c)no later than 1 month before the date on which they are expressed to cease to have effect (where that is not the start of a scheme year);

(d)whenever it becomes a party to another qualifying contract;

(e)immediately whenever it reasonably believes that its estimated contribution liability pursuant to regulations D1, D2, Q6, Q8, Q10 and Q11 has increased, or may increase, by more than 10%;

(f)upon the Secretary of State notifying it in writing that the Secretary of State considers that the sum guaranteed by those guarantees does not, at least, equal the required level of cover.

10.  Where paragraph 9(e) applies, and the Independent Provider determines that the amount of cover currently provided by its extant IP guarantee (or guarantees where it has more than one) does not equal the required level of cover in respect of all of its qualifying contracts, it must within 14 days of that determination either—

(a)increase the amount of cover provided by that guarantee or guarantees so that it is at least equal to the required level of cover and notify the Secretary of State in writing of it having done so; or

(b)take out one or more further guarantees for the amount by which the required level of cover has increased and notify the Secretary of State in writing of it having done so.

11.  Paragraph 10 applies with equal effect where the Independent Provider is advised by the Secretary of State in accordance with paragraph (9)(f) that the amount of cover currently provided by its extant IP guarantee (or guarantees) is not at least equal the required level of cover in respect of all of its qualifying contracts.

12.  Where paragraph 10 or 11 applies, and the Independent Provider determines that the amount of cover currently provided by its IP guarantee or guarantees remains at least equal to the required level of cover in respect of all of its qualifying contracts, it shall—

(a)notify the Secretary of State in writing of that fact within 14 days of its determination, and

(b)provide the Secretary of State with such information in that regard as the Secretary of State may require from time to time.

Approval and Approval ApplicationsE+W+S

13.  An Independent Provider may only make an approval application in respect of a qualifying contract.

14.  An Independent Provider must apply for approval on either—

(a)a “closed approval” basis which, if granted, covers an employee—

(i)who is not otherwise covered by a direction made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967, and

[F263(ii)who is performing services pursuant to such a contract and who satisfies the wholly or mainly condition; and]

[F264(iii) who was, within the twelve months preceding the date of entering into employment with the Independent Provider, in an employment in which that employee was entitled to participate in superannuation benefits provided under section 10 of the Superannuation Act 1972 whether or not that employee had actually been a member of this Section of the Scheme pursuant to that entitlement; or]

(b)an “open approval” basis which, if granted, covers any employee performing services pursuant to such a contract who satisfies the wholly or mainly condition and regardless of whether that employee would fall within sub-paragraph (a).

Textual Amendments

15.  An approval application must—

(a)be in writing;

(b)be in a form that the Secretary of State may from time to time require;

(c)contain—

(i)a declaration that an employee of an Independent Provider who is, at the date of that application, already engaged in performing services pursuant to a qualifying contract satisfies the wholly or mainly condition;

(ii)an undertaking that any person who, on or after the date of approval is engaged to perform such services, will do so in a way that complies with the wholly or mainly condition;

(d)contain a declaration that the Independent Provider is not already an employing authority in respect of any employee referred to in paragraph (c);

(e)provide such details as the Secretary of State may from time to time require of the qualifying contracts to which the Independent Provider is a party;

(f)confirm that employing authority status is sought on a closed approval basis or, as the case may be, on an open approval basis;

(g)where the Secretary of State has, prior to the approval of an application, notified the Independent Provider that an IP guarantee is required, contain such details of that guarantee as the Secretary of State may from time to time require;

(h)provide an estimate, for the scheme year in respect of which approval (if given) is to take effect, of—

(i)the gross sums the Independent Provider anticipates receiving from the commissioning party in respect of the clinical services it is to provide under each qualifying contract it is a party to;

(ii)the number of employees who will be engaged in performing services pursuant to each such qualifying contract and who will satisfy the wholly or mainly condition;

(iii)the total pensionable pay of those employees referred to in paragraph (ii);

(iv)the total member contributions payable by those employees pursuant to regulation D1 (broken down to correspond to the estimated tiers tabulated in that regulation), Q6, Q8 or Q10;

(v)the total employer contributions payable in respect of those employees pursuant to regulation D2 and Q11;

(vi)the total number of employees who would satisfy the wholly or mainly condition and who are engaged in performing services pursuant to each such qualifying contract but who are otherwise not eligible to be members of this Section of the scheme;

(vii)the total estimated pay of those employees referred to in paragraph (vi).

[F26516.  An approval application may nominate a date (“the nominated date”) from which approval by the Secretary of State (if granted) is to have effect.

Textual Amendments

17.  Where paragraph 16 applies and—

(a)the Secretary of State is satisfied that the Independent Provider will satisfy the conditions in paragraph 15 at the nominated date,

(b)the Secretary of State accepts the nominated date for approval purposes, and

(c)the nominated date is later than the date on which the Secretary of State approves the application,

approval takes effect from the nominated date.

Textual Amendments

17A.  Where paragraph 16 applies and—

(a)the Secretary of State is satisfied that the Independent Provider did satisfy the conditions in paragraph 15 at the nominated date,

(b)the Secretary of State accepts the nominated date for approval purposes,

(c)the nominated date is earlier than the date on which the Secretary of State approves the application, and

(d)the Secretary of State has received the contributions referred to in paragraphs (iv) and (v) of sub-paragraph (h) of paragraph 15,

approval takes effect from the nominated date.

Textual Amendments

18.  Where an approval application—

(a)does not include a nominated date, or

(b)does include such a date, but which the Secretary of State does not accept for approval purposes,

approval takes effect from the date that it is granted by the Secretary of State.]

Textual Amendments

19.  Where an Independent Provider has been granted employing authority status, any of its employees engaged in performing services pursuant to any qualifying contract in respect of which that approval was granted or extends under paragraph 20 or 21 and who satisfy the wholly or mainly condition, shall become officer members of this Section of the scheme: this applies equally to any such employee who would, if otherwise a member of this Section of the scheme, be subject to regulation R1 of and Schedule 2 to, these Regulations.

20.  Where an Independent Provider has been granted employing authority status in respect of one or more qualifying contracts, that approval and the basis on which it was granted automatically extends to any other qualifying contract to which the Independent Provider is, or subsequently becomes, a party: approval in respect of any other qualifying contract takes effect from the date that other qualifying contract was entered into.

21.  Where an Independent Provider is an associated Independent Provider (“AIP”) in relation to another Independent Provider (“IP1”) and IP1 has been granted employing authority status in respect of one or more qualifying contracts, that approval and the open or closed approval basis on which it was granted automatically extends to any qualifying contract to which—

(a)AIP is a party: that extension takes effect from the date on which IP1 was granted approval;

(b)AIP subsequently becomes a party: that extension takes effect from the date that contract is entered into.

For these purposes an Independent Provider is another provider’s AIP if that other Independent Provider exercises, or is able to exercise, or is entitled to acquire direct or indirect control over the AIP’s affairs.

22.  Where an Independent Provider, having been granted employing authority status, subsequently becomes a party to another qualifying contract or that approval extends under paragraph 20 or 21 to another qualifying contract and that contract would have the effect of increasing its estimated contribution liability under regulations D1, D2, Q6, Q8, Q10 and Q11 by 10% or more on the date on which approval in respect of that contract takes effect, the Secretary of State may require that Independent Provider to take any of the steps referred to in paragraph 23.

23.  Those steps are to require the Independent Provider to—

(a)increase the sum already guaranteed by the Independent Provider’s IP guarantee or guarantees where there is more than one;

(b)provide one or more further IP guarantee guaranteeing payment of a sum equal to the amount of the increase in the potential contribution liability;

(c)guarantee, by way of one or more IP guarantees, payment of a sum equal to the total potential contribution liability in respect of both the contract or contracts in respect of which the Independent Provider was originally granted employing authority status and the subsequent qualifying contract where the Independent Provider has not previously been required to provide one.

Change from open approval to closed approval basisE+W+S

24.  An Independent Provider granted employing authority status on an open approval basis may give the Secretary of State a modification notice stating that it wishes its status as an employing authority to cease to be on that basis but to continue instead on a closed approval basis.

25.  A modification notice given in respect of one or more qualifying contracts is effective in respect of all qualifying contracts.

26.  A modification notice must—

(a)be in writing;

(b)specify a date on which the modification is to take effect (“the operative modification date”): that date cannot fall within the period of 6 months commencing with the date of the modification notice (“the modification period”);

(c)be accompanied by the written consent of any affected person who has consented to the giving of that notice: for these purposes an “affected person” is any person who became an officer member of this Section of the scheme pursuant to paragraph 19.

27.  On the operative modification date—

(a)the basis of the Independent Provider’s approval changes from an open to a closed approval basis;

(b)any affected person who gave consent to the giving of the modification notice ceases to be a member of this Section of the scheme;

(c)any affected person who did not give such consent remains a member of this Section of the scheme.

28.  A person who is, but for a modification notice, otherwise entitled to participate in this Section of the scheme during the modification period by virtue of the Independent Provider having been granted approval on an open approval basis, continues to be so entitled but only for the duration of that period.

29.  Nothing in paragraph 28 prevents a person referred to in that paragraph from becoming a member of this Section of the scheme by virtue of their employment with some other employing authority.

30.  During the modification period, a person who was eligible to become an officer member of this Section of the scheme in accordance with paragraph 19 but who did not do so by virtue of opting out in accordance with regulation B4, may, in accordance with paragraph (5) of that regulation, join or re-join this Section of the scheme.

Change from closed approval to open approval basisE+W+S

31.  An Independent Provider granted employing authority status on a closed approval basis when it first applied for approval may give the Secretary of State a modification notice stating that it wishes its status as an employing authority to cease to be on that basis but to continue instead on an open approval basis.

32.  An Independent Provider that has previously modified its participation in this Section of the scheme may give the Secretary of State a further modification notice stating that it wishes its status as an employing authority to cease to be on a closed approval basis but to continue instead on an open approval basis.

33.  An application referred to in paragraphs 31 and 32 must specify—

(a)the date (“the modification date”) from which the change to open approval is sought: the modification date must not be less than 3 months from the date the application is received by the Secretary of State;

(b)that approval on an open approval basis is sought in respect of all employees of the Independent Provider engaged to perform services pursuant to a qualifying contract at the modification date provided always that such persons satisfy the wholly or mainly condition and regardless of whether they were so engaged at the date of any earlier approval.

34.  Where the Secretary of State is satisfied that the Independent Provider will, at the modification date, satisfy the matters set out in paragraph 15, the change to open approval basis is to take effect from that date.

The 75% Pensionable Pay Threshold and Contribution SurchargeE+W+S

35.  The maximum proportion of the gross sums payable to an Independent Provider in respect of a qualifying contract that may, in a scheme year, be paid to its employees who are members of this Section of the scheme without it being liable for an employer contribution surcharge, is 75% (“the 75% threshold”).

36.  Where an Independent Provider has two or more qualifying contracts, the 75% threshold is to be determined by reference to the aggregate of the gross sums payable in respect of all of those contracts.

37.  Where the 75% threshold is exceeded, the Independent Provider must pay the Secretary of State an employer contribution surcharge on that part of the total pensionable pay of that Independent Provider’s employees in excess of the 75% threshold.

This is subject to paragraph 38.

38.  Where the Secretary of State is satisfied that the Independent Provider has provided a reasonable explanation or justification for the threshold being exceeded, the Secretary of State may require the Independent Provider to a pay an employer contribution surcharge on such part of that excess as the Secretary of State considers reasonable having regard to its declared NHS income, profits, losses and expenses for the scheme year in question.

39.  Where the employer contribution surcharge has been imposed on all or part of the excess in accordance with paragraphs 37 and 38 and the Secretary of State subsequently considers that all or part of it should no longer attract the surcharge, the Secretary of State must notify the Independent Provider of what part of the excess is to remain subject to an employer contribution surcharge.

40.  An Independent Provider must pay an employer contribution surcharge to the Secretary of State within 1 month, beginning with the date of that notice, of being notified by the Secretary of State that it is so payable (“a contribution surcharge notice”): the Secretary of State may, by that notice, exceptionally require a contributions surcharge to be paid within a different period.

[F26641.  If an Independent Provider fails to pay an employer contribution surcharge, that provider is liable to pay the supplementary charge and interest referred to in regulation T9 and interest is to continue to accrue on the late paid surcharge for so long as it remains unpaid and further supplementary charges may be levied in respect of it.]

Textual Amendments

42.  The Secretary of State may exceptionally waive all or any part of a sum payable by way of interest or [F267a supplementary] charge.

Textual Amendments

43.  The rate of the employer contribution surcharge for the scheme year 2014-2015 and subsequent years, is 12%.

44.  Where the 75% threshold is exceeded, the whole of the pensionable pay an employee receives in respect of the performance of services pursuant to a qualifying contract is nevertheless, and subject to regulation C1(10) to (12), to count both for the purpose of ascertaining that employee’s entitlement to benefits under these Regulations and for the purpose of calculating them.

Default NoticesE+W+S

45.  Where, in respect of any qualifying contract, an Independent Provider does not pay the Secretary of State, on the due date, all of the contributions which it is liable to pay under regulations D1, D2, Q6, Q8, Q10, the Secretary of State must issue a default notice to that Independent Provider.

46.  A default notice must notify the Independent Provider—

(a)of any charges accrued or accruing in accordance with regulation T9(4);

(b)that continued non-payment of the contributions will result in the Secretary of State terminating the Independent Provider’s employing authority status on the day following the end of the second month following the month for which the contributions are due but not paid.

47.  The Secretary of State must provide the commissioning party to the contract referred to in paragraph 45 with a copy of any default notice issued to an Independent Provider.

48.  Where, one month after issue of a default notice, some or all of the contributions referred to in paragraph 45 remain unpaid, the Secretary of State must—

(a)notify the commissioning party to the contract referred to in paragraph 45 of that non-payment specifying the period or periods for which contributions are outstanding and the amount or amounts outstanding, and

(b)request that commissioning party to consider withholding from any payments it is due to pay to the Independent Provider in pursuance of any qualifying contract an amount equal to the amount of the unpaid contributions and to pay that amount to the Secretary of State.

49.  Where the Secretary of State receives an amount from the commissioning party pursuant to paragraph 48(b), the Secretary of State must—

(a)give that commissioning party a written receipt of such payment;

(b)notify the Independent Provider in writing that a sum equal to the amount of its unpaid contributions has been withheld pursuant to paragraph 48(b) and paid to the Secretary of State by the commissioning party pursuant to that paragraph.

Pension ReturnsE+W+S

50.  An Independent Provider must, in writing and in such form as the Secretary of State may from time to time require, provide the Secretary of State with the information referred to in paragraph 52 in respect of the relevant period—

(a)within two months of the end of a scheme year; and

(b)within two months of the date of its termination, or withdrawal, of participation in this Section of the scheme where that does not occur at the end of a scheme year.

51.  For—

(a)paragraph 50(a), the relevant period is the complete scheme year in respect of which the information is being provided;

(b)paragraph 50(b), the relevant period is that beginning with the start of the scheme year in which withdrawal or termination took place and ending on the date of that withdrawal or termination.

52.  The information referred to in paragraph 50 is—

(a)a complete list of all qualifying contracts to which the Independent Provider is or has been a party over the relevant period;

[F268(ab)a complete list of such of the contracts referred to in paragraph (a) which the Independent Provider has sub-contracted by way of NHS standard sub-contract to a third party: that list must identify the third party and also specify the total gross amounts expressed to be payable under such sub-contracts to that third party;]

(b)the total gross amounts—

(i)estimated for the purposes of paragraph 15 and expressed to be payable over the relevant period under those contracts to the Independent Provider by the commissioning party;

(ii)actually received by the Independent Provider from the commissioning party in respect of those contracts over the relevant period;

(c)whether the Independent Provider was granted approval as an employing authority on an open or closed approval basis;

(d)whether the Independent Provider has changed its approval status and, if so, when;

(e)where the Secretary of State has required the Independent provider to have an IP guarantee, the amount guaranteed by it or by each guarantee where there is more than one;

(f)the number of employees who were engaged in performing services pursuant to a qualifying contract who satisfied the wholly or mainly condition;

(g)the total actual pensionable earnings of those employees;

(h)the total actual employee contributions payable by those employees pursuant to regulation D1 (broken down to correspond to the tiers tabulated in that regulation), Q6, Q8 or Q10;

(i)the total actual employer contributions payable in respect of those employees pursuant to, as the case may be, either or both of regulations D2 and Q11;

(j)confirmation that those of its employees who were or became officer members of the scheme during the relevant period continued to satisfy the wholly or mainly condition throughout that period;

(k)the total actual number of employees who did satisfy the wholly or mainly condition and who were engaged in performing services pursuant to a qualifying contract but who were otherwise not eligible to be members of this Section of the scheme;

(l)the total actual amount of pensionable earnings of employees satisfying the wholly or mainly condition compared to the total gross amounts payable to the Independent Provider by a commissioning party in respect of all of its qualifying contracts: that amount to be expressed as a percentage;

(m)where the percentage referred to in (l) exceeds the 75% threshold, an explanation for that: this is subject to paragraph 37;

(n)whether the Independent Provider has ceased to be a party to a qualifying contract;

(o)whether the Independent Provider no longer employs any person who satisfies the wholly or mainly condition.

Textual Amendments

53.  Where any employee of an Independent Provider who became an officer member of this Section of the scheme pursuant to paragraph 19 ceases to satisfy the wholly or mainly condition or any other condition relating to membership of this Section of the scheme, the Independent Provider must inform that employee that the employee’s membership of this Section of the scheme has come to an end on that date of failure to comply with the relevant condition and notify the Secretary of State in writing of that fact.

Provision of informationE+W+S

54.  In order to assess whether the grant of employing authority status to an Independent Provider should continue, the Secretary of State may at any time require an Independent Provider to provide the Secretary of State with information—

(a)relating to those employed by it who have become officer members of this Section of the scheme pursuant to paragraph 19;

(b)relating to all or any qualifying contracts it has entered into in respect of which employing authority status was granted or extended;

(c)relating to the numbers of persons engaged in performing services pursuant to such contracts and the proportion of their time spent in doing so;

(d)which the Secretary of State considers relevant for that purpose.

55.  Information referred to in paragraph 54 must be provided within 14 days of the Secretary of State requesting it.

56.  The Secretary of State may, by notice in writing, require the Independent Provider to provide such information (which does not fall within paragraph 54) as the Secretary of State considers necessary to determine whether there has been compliance with any provision of these Regulations: the Independent Provider must provide that information within the period specified in that notice.

Termination of employing authority status by Secretary of StateE+W+S

57.  The Secretary of State must terminate an Independent Provider’s status as an employing authority where that Independent Provider is no longer a party to any qualifying contract.

58.  The Secretary of State may terminate an Independent Provider’s status as an employing authority in any of the following circumstances—

(a)where the Independent Provider subsequently acquires the status of an employing authority specified in any of the paragraphs, other than paragraph (o), of the definition of “employing authority” in regulation A2: in such a case the Independent Provider ceases to be an employing authority as an Independent Provider by virtue of paragraph (o) of that definition but not otherwise;

(b)where all of the employees of the Independent Provider who have acquired membership of this Section of the Scheme pursuant to paragraph 19 cease to satisfy the wholly or mainly condition;

(c)where the Independent Provider fails to review, in accordance with paragraph 9, the amount of cover guaranteed by its IP guarantee or, having carried out such a review fails to increase the amount of cover guaranteed by the IP guarantee where such an increase is required;

(d)where, following the issue of a default notice, the Independent Provider fails to pay to the Secretary of State the amount specified in that notice by the date specified in it;

(e)where paragraph 10 applies and the Independent Provider fails to take the action required by sub-paragraph (a) and (b) of that paragraph within the specified period;

(f)where an Independent Provider fails to provide information in accordance with paragraph 54 and the Secretary of State is not satisfied that the information so provided supports the continuation of the Independent Provider’s status as an employing authority;

(g)where an Independent Provider fails to provide information in accordance with paragraph 56;

(h)where an Independent Provider fails to notify the Secretary of State that the guarantor of any its IP guarantees has withdrawn or revoked it;

(i)where an Independent Provider has in any three years in any five year period exceeded the 75% threshold;

(j)where an Independent Provider otherwise has a history or pattern of exceeding the 75% threshold .

59.  Where an Independent Provider’s status as an employing authority must be terminated in accordance with paragraph 57 or the Secretary of State determines that it should be pursuant to paragraph 58, the Secretary of State is to give that Independent Provider, as soon as reasonably practicable, written notice of that fact and the date from which termination takes effect.

60.  Where an Independent Provider’s employing authority status is terminated, on the date of that termination—

(a)its employees who are members of this Section of the scheme cease to be such members;

(b)its employees who were eligible to be members of this Section of the scheme cease to be so eligible.

Withdrawal of participation in this Section of the schemeE+W+S

61.  An Independent Provider can withdraw from participation in this Section of the scheme by giving the Secretary of State notice (“a withdrawal notice”) stating that it wishes its status as an employing authority under paragraph (o) of the definition of an employing authority in regulation A2 to cease.

62.  An Independent Provider may not give a withdrawal notice that affects any person who has become an officer member of this Section of the scheme by virtue of paragraph 19 unless that person gives the Independent Provider written consent.

63.  The date on which withdrawal from this Section of the scheme takes effect (“the operative withdrawal date”), cannot fall within the period of 6 months commencing with the date of the withdrawal notice (“the withdrawal period”).

64.  A withdrawal notice must—

(a)be in writing; and

(b)be accompanied by evidence of the consent of the persons referred to in paragraph 62 to the giving of that notice: such a notice has no effect in respect of such a person who has not given such consent.

65.  A withdrawal notice is effective in respect of all qualifying contracts to which the Independent Provider is a party.

66.  Where paragraph 64(b) is satisfied, a person who has given written consent pursuant to paragraph 62 ceases, on the operative withdrawal date, to be an officer member of this Section of the scheme in respect of their employment with that Independent Provider.

67.  A person who could, but for a withdrawal notice, have become entitled to participate in this Section of the scheme by virtue of satisfying paragraph 19 during the withdrawal period, will continue to be entitled to do so: at the end of that period, such a person is no longer entitled to participate in this Section of the scheme.

This is subject to paragraph 68.

68.  Nothing in paragraphs 62 to 67 prevents a person from becoming a member of this Section of the scheme by virtue of their employment with some other employing authority.

69.  A person who was eligible to become an officer member of this Section of the Scheme in accordance with paragraph 19 but who did not do so by virtue of opting out in accordance with regulation B4, may, in accordance with paragraph (5) of that regulation, join or re-join this Section of the scheme during the withdrawal period.

70.  An Independent Provider that has withdrawn from participation in this Section of the scheme, may again apply for approval as an employing authority pursuant to this Schedule.

This is subject to paragraph 71.

71.  An application referred to in paragraph 70 must specify that approval is sought in respect of all persons the Independent Provider has engaged pursuant to a contract of service to perform services pursuant to any qualifying contracts at the date on which approval is granted provided always that such persons satisfy the wholly or mainly condition: for these purposes it does not matter whether such persons were so engaged at the date of any earlier approval or have been so engaged since the operative withdrawal date (or the latest of them if there is more than one).

72.  Where after approval as an employing authority pursuant to this Schedule—

(a)an Independent Provider satisfies one of the other paragraphs of the definition of employing authority in regulation A2 and by virtue of doing so would otherwise become an employing authority for the purposes of these Regulations, and

(b)that Independent Provider gives the Secretary of State a withdrawal notice, that notice does not affect its employees who would otherwise qualify as members of this Section of the scheme by virtue of paragraph (a) provided always that the Secretary has not terminated that Independent Provider’s status as an employing authority pursuant to paragraph 58(a).]

Regulation V2

SCHEDULE 3E+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

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