The National Health Service Pension Scheme Regulations 1995

• (a) in paragraph (6), for “on the date of the member’s death” substitute “on the member’s last day of pensionable employment”;

• (b) in paragraph (10), for “rate of pensionable pay when the member died” substitute “final year’s pensionable pay”;

• (c) in paragraph (15)(a), for “rate of pensionable pay when the member died” substitute “final year’s pensionable pay”;

• (d) in paragraph (15)(b), for “at that time” substitute “when he died”.

• (2) For the purposes of this regulation, the member’s “previous service” means the pensionable service in respect of which the member became entitled to receive a tier pension under regulation E2A (ill health pension on early retirement) and the member’s “later service” means any pensionable service which accrues after becoming so entitled.

• (3) Subject to paragraph (4), the member’s benefits in respect of later service shall be calculated without regard to the member’s previous service.

• (4) For the purposes of regulation C2 (meaning of pensionable service) and regulation D1(3) and (4) (contributions by members), the member’s previous service and later service shall be aggregated.

• (5) If this regulation applies, a lump sum payable on the member’s death shall be payable in addition to any lump sum payable under regulation F2 (member dies after pension becomes payable).

• (6) The additional lump sum referred to in paragraph (5) shall be equal to 5 times the amount of the pension that would have been payable to the member had he left NHS employment and been entitled to a tier 2 pension based on the member’s later service under regulation E2A on the date of the member’s death.

• (7) If a member to whom this regulation applies leaves a surviving spouse, civil partner or scheme partner, the amount of pension payable to the surviving spouse, civil partner or scheme partner shall be the aggregate of the amounts referred to in paragraphs (8) and (10).

• (8) Subject to paragraph (12), the amount payable in respect of the member’s previous service shall be equal to the amount of the member’s pension (if any) that was payable when he died.

• (9) The amount referred to in paragraph (8) shall be paid for—

• (a) the 3 months immediately following the member’s death; or

• (b) the 6 months immediately following the member’s death if the member leaves a dependent child who is dependent on the surviving spouse, civil partner or scheme partner.

• (10) The amount payable in respect of the member’s later service shall be equal to the member’s rate of pensionable pay when the member died.

• (11) The amount referred to in paragraph (10) shall be paid for the 6 months immediately following the member’s death.

• (12) Paragraph (8) shall not apply if the aggregate of the spouse’s, civil partner’s or surviving scheme partner’s pension and any child allowance which would otherwise be payable under these Regulations in respect of the member’s previous service is greater.

• (13) Upon expiry of the 3 month or, as the case may be, 6 month period referred to in paragraph (9), the amount of the surviving spouse’s, civil partner’s or scheme partner’s pension in respect of the member’s previous service shall be the amount determined in accordance with regulation G3 (member dies after pension becomes payable).

• (14) Upon expiry of the 6 month period referred to in paragraph (11), the amount of the surviving spouse’s, civil partner’s or scheme partner’s pension in respect of the member’s later service shall be equal to one-half of the rate of pension that would have been payable to the member had he become entitled to the pension mentioned in paragraph (6).

• (15) If a member to whom this regulation applies leaves a dependent child but does not leave a surviving spouse, civil partner, or scheme partner, the child allowance, for the 6 months immediately following the member’s death, shall be equal to the aggregate of—

• (a) the member’s rate of pensionable pay when the member died; and

• (b) the amount of the member’s pension (if any) that he was receiving at that time.

• (16) Subject to paragraph (17), except where a child allowance is payable at the rate mentioned in paragraph (15), the child allowance in respect of the member’s later service shall—

• (a) be paid as a proportion of the rate of pension that would have been payable to the member had he become entitled to the pension mentioned in paragraph (6); and

• (b) such proportion shall be determined in accordance with the circumstances as described in regulation H3 (member dies in pensionable employment).

• (17) If a member to whom this regulation applies leaves a child who was a dependent child both at the time the member terminated the member’s previous service and when he died, any child allowance payable under these Regulations shall be calculated according to—

• (a) regulation H4 (member dies after pension becomes payable) in respect of the pension already in payment; and

• (b) regulation H3 in respect of later pensionable employment.

• (18) If the aggregate of the pensionable service used in the calculation referred to in paragraph (17)(a) and that used in the calculation referred to in paragraph (17)(b) (“the member’s aggregated service”) is less than 10 years, additional service will be allocated to the later period of pensionable employment for the purpose of the calculation under regulation H3.

• (19) The amount of additional service referred to in paragraph (18) is the difference between 10 years pensionable service and the member’s aggregated service.

PART T — General rules about benefits

Claims for benefits

T1

• (1) A person claiming to be entitled to benefits under these Regulations (“the claimant”) shall make a claim in writing to the Secretary of State in such form as the Secretary of State may from time to time require.

• (2) Pursuant to such a claim, the claimant and the member’s employing authority (including any previous employing authority of the member) shall provide such—

• (a) evidence of entitlement,

• (b) authority or permission as may be necessary for the release by third parties of information in their possession relating to the member or, where relevant, the claimant, and

• (c) other information the Secretary of State considers is relevant to the claim,

as the Secretary of State may from time to time require for the purposes of these Regulations.

• (3) A claim referred to in paragraph (1) may be given to the Secretary of State by a person other than the claimant.

• (4) The Secretary of State may accept any claim for benefits to which this regulation applies, and any evidence, authority or permission given in connection with that claim, if it is made or given by means of an electronic communication that is approved by the Secretary of State for that purpose.

Provision of information: continuing entitlement to benefit

T1A

• (1) Secretary of State may specify a date by which a person who is in receipt of a benefit under this Section of the scheme is to provide the Secretary of State with all or any of the following material—

• (a) evidence of the person’s identity;

• (b) the person’s contact details;

• (c) evidence of the person’s continuing entitlement to the benefit.

• (2) Where a person fails to provide the material referred to in paragraph (1) in accordance with that paragraph the Secretary of State may withhold all, or any part, of any benefit payable to that person.

Deduction of tax

T2

The Secretary of State shall deduct from any payment under this Section of the scheme any tax which is required to be paid in respect of it.

Deduction of tax: further provisions

T2A

• (1) For the purposes of these Regulations and the 2004 Act, the scheme administrator shall be the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG).

• (2) Subject to paragraph (2A), if a person’s entitlement to a benefit under these Regulations , before 6th April 2024,—

• (a) constitutes a benefit crystallisation event in accordance with section 216 of the 2004 Act; and

• (b) a lifetime allowance charge under that Act is payable in respect of that event,

that charge shall be paid by the scheme administrator.

• (2A) The member’s present or future benefits in respect of which any charge under paragraph (2) arises shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

• (2B) Subject to paragraph (2C), if a person’s entitlement to a lump sum under these Regulations, on or after 6th April 2024, constitutes a relevant benefit crystallisation event for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the scheme administrator shall determine—

• (a) where any tax is payable in respect of the benefit in accordance with section 204 of the 2004 Act and, if so,

• (b) the amount of tax, and

• (c) the person liable for that tax.

• (2C) The member’s lump sum in respect of which any tax is payable, as determined under paragraph (2B), shall be reduced by an amount that fully reflects the amount of tax paid by the scheme administrator.

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (7) Where a person is entitled to a benefit under these Regulations , before 6th April 2024, he shall (whether or not he intends to rely on entitlement to transitional protection, an enhanced lifetime allowance, or to enhanced protection) give to the scheme administrator such information as will enable the scheme administrator to determine—

• (a) whether any lifetime allowance is payable in respect of the benefit and, if so,

• (b) the amount of that charge.

• (7A) Where a person is entitled to a lump sum under these Regulations, on or after 6th April 2024, whether or not he intends to rely on entitlement to transitional protection, or to enhanced protection, that person shall give to the scheme administrator such information as will enable the scheme administrator to determine—

• (a) (a) whether any tax is payable in respect of the lump sum in accordance with section 204 of the 2004 Act and, if so,

• (b) the amount of tax, and

• (c) the person liable for that tax.

• (8) Where a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to an enhanced lifetime allowance by virtue of any of the provisions listed in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations), he shall give to the scheme administrator—

• (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement;

• (b) the information referred to in paragraph (7).

• (8ZA) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to an enhanced allowance by virtue of the provisions listed in section 256(1) of the 2004 Act (enhanced allowance regulations), that person shall give to the scheme administrator—

• (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 in respect of that entitlement; and

• (b) the information referred to in paragraph (7A).

• (8A) Where a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to transitional protection against a lifetime allowance charge in accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013, that person shall give to the scheme administrator—

• (a) the reference number issued by the Commissioners under the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and

• (b) the information referred to in paragraph (7).

• (8AA) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlement to transitional protection in accordance with paragraph 14 of Schedule 18 to the 2011 Act or paragraph 1 of Schedule 22 to the Finance Act 2013, that person shall give to scheme administrator—

• (a) the reference number issued by the Commissioners under The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 or The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Notification) Regulations 2013 in respect of that entitlement; and

• (b) the information referred to in paragraph (7A).

• (8B) Where a person entitled to a benefit under these Regulations , before 6th April 2024, intends to rely on entitlement to individual protection against a lifetime allowance charge in accordance with paragraph 1 of Schedule 6 to the Finance Act 2014, that person must give to the scheme administrator—

• (a) the reference number issued by the Commissioners under the Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement, and

• (b) the information referred to in paragraph (7).

• (8C) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, intends to rely on entitlements to individual protection in accordance with paragraph 1 of the Schedule 6 of the Finance Act 2014, that person shall give to the scheme administrator—

• (a) the reference number issued by the Commissioners under The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Individual Protection 2014 Notification) Regulations 2014 in respect of that entitlement, and

• (b) the information referred to in paragraph (7A).

• (9) The information referred to in paragraph (7) or, as the case may be, paragraph (7A), (8), (8ZA), (8A) ,(8AA), ... (8B) or (8C) shall be given to the scheme administrator—

• (a) at the time the person makes a claim for a benefit; or

• (b) where that information has not been provided at the time of making the claim, within such time as the scheme administrator specifies in writing.

• (10) Where a person who is entitled to a benefit under these Regulations, before 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7) or, as the case may be, paragraph (8), (8A) or (8B) within the time limits specified by the scheme administrator where relevant, the scheme administrator may treat the whole of the benefit as a chargeable benefit and pay the charge on that basis.

• (10A) Where a person who is entitled to a lump sum under these Regulations, on or after 6th April 2024, fails to provide all, or part of, the information referred to in paragraph (7A) or, as the case may be, paragraph (8ZA), (8AA) or (8C) within the time limits specified, the scheme administrator may deem that the person is liable for the tax payable in respect of the whole of the lump sum.

• (11) Subject to regulation F2(4), where—

• (a) a member has given notice to the scheme administrator in accordance with regulation F2(1) that a lump sum payable under that regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act; and

• (b) has not revoked that notice,

the scheme administrator shall deduct tax at 55 per cent (or such other amount as applies from time to time) from the lump sum payable in accordance with section 206 of that Act.

• (11A) Where—

• (a) a lump sum on death is payable in accordance with regulation F2 (member dies after pension becomes payable); and

• (b) that lump sum is payable in respect of a member who had reached the age of 75 at the date of the member’s death,

the scheme administrator shall deduct tax at the rate referred to in paragraph (11) from the lump sum payable in accordance with section 206 of the 2004 Act.

• (11B) Where—

• (a) the Secretary of State’s liability to pay a pension under regulation E1 (normal retirement pension) is discharged by the payment of a lump sum in accordance with paragraph (4) of that regulation; and

• (b) that lump sum payment is made to a member who has reached the age of 75,

the scheme administrator shall deduct tax at the rate of 55 per cent (or such other amount as applies from time to time) from the lump sum payable in accordance with section 205A of the 2004 Act.

• (12) This paragraph applies to a member who—

• (a) is liable to an annual allowance charge in accordance with section 237A of the 2004 Act, and

• (b) meets the conditions specified in paragraph (1) of section 237B of that Act.

• (13) A member to whom paragraph (12) applies may give notice in writing to the scheme administrator specifying that the scheme administrator and the member are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that member in accordance with section 237B of that Act.

• (14) Unless the scheme administrator’s liability for an annual allowance charge referred to in paragraph (13) is discharged in accordance with section 237D of the 2004 Act—

• (a) that annual allowance charge will be paid by the scheme administrator on behalf of the member, and

• (b) that member’s present or future benefits in respect of which that charge arises shall be adjusted in accordance with section 237E of the 2004 Act and shall be calculated by reference to advice provided by the Scheme Actuary for that purpose.

• (15) Paragraph (16) applies to members who are practitioners or non-GP providers.

• (16) The members referred to in paragraph (15) shall provide the information required by regulation 15A of the Registered Pension Schemes (Provision of Information) Regulations 2006 in respect of their benefits under the scheme in a manner prescribed from time to time by the Secretary of State.

• (17) “Enhanced lifetime allowance” and “enhanced protection” shall be construed in accordance with the 2004 Act.

Benefits not assignable

T3

• (1) Any assignment of, or charge on, or any agreement to assign or charge, any right to a benefit under this Section of the scheme is void.

• (2) On the bankruptcy of any person entitled to a benefit under this Section of the scheme, no part of the benefit shall be paid to any trustee or other person acting on behalf of the creditors, except as provided for in paragraph (3).

• (3) Where, following the bankruptcy of any person entitled to a benefit under this Section of the scheme, the court makes an income payments order under section 310 of the Insolvency Act 1986 that requires the Secretary of State to pay all or part of the benefit to the person’s trustee in bankruptcy the Secretary of State shall comply with that order.

Beneficiary who is incapable

T4

• (1) If the Secretary of State considers that a beneficiary is unable to look after his affairs (by reason of illness, mental disorder, minority or otherwise), she may use any amounts due to the beneficiary for his benefit or may pay them to some other person to do so.

• (2) Payment under paragraph (1) to a person other than the beneficiary will discharge the Secretary of State from any obligation in respect of the amount concerned.

Offset for crime negligence or fraud

T5

• (1) If a loss to public funds occurs as a result of a member’s criminal, negligent or fraudulent act or omission, the Secretary of State may reduce any benefits or other amounts payable to, or in respect of, the member (other than guaranteed minimum pensions and benefits arising out of a transfer payment) by an amount equal to the loss.

• (2) If the loss to public funds is equal to or greater than the value of the benefits or other amounts payable to or in respect of the member, a reduction under paragraph (1) may result in the benefits ceasing to be payable.

• (3) The Secretary of State shall give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

• (4) If the amount of the loss is disputed, no reduction in benefits will be made until the member’s obligation to make good the loss has become enforceable under the order of a court or arbitrator.

• (5) Where the loss referred to in paragraph (1) is suffered by an employing authority, the amount of the reduction in benefits will be paid to the employing authority.

Loss of rights to benefits

T6

• (1) Subject to paragraph (2), the Secretary of State may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member be forfeited if the member is convicted of any of the following offences, committed before the benefit or other amount becomes payable—

• (a) an offence in connection with employment to which this Section of the scheme applies which is certified by the Secretary of State either to have been gravely injurious to the State or to be liable to lead to serious loss of confidence in the public service;

• (b) an offence of treason;

• (c) one or more offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion to a term of imprisonment of, or to two or more consecutive terms amounting in the aggregate to, at least 10 years.

• (1A) Subject to paragraph (2), the Secretary of State may also direct that all or part of any rights to benefits or other amounts payable in respect of a member be forfeited where such benefits or amounts are payable to a person who is—

• (a) the member’s widow, widower , surviving scheme partner or surviving civil partner;

• (b) a dependant of the member;

• (c) a person not coming within sub-paragraph (a) or (b) who is specified in a notice or nomination given under regulation F5; or

• (d) a person to whom such benefits or amounts are payable under the member’s will or on his intestacy,

and that person is convicted of the offence of murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.

• (2) A guaranteed minimum pension may be forfeited only if paragraph (1)(b) or (c) or paragraph (1A) applies.

• (3) If, on or after 1st April 2019, a member is—

• (a) charged with an offence; or

• (b) convicted of an offence,

which, in the opinion of the Secretary of State, may lead to all or part of the member’s benefits being forfeited under paragraph (1), the Secretary of State may make a suspension decision in accordance with paragraphs (5) to (10) of this regulation.

• (4) If, on or after 1st April 2019, any of the persons referred to in sub-paragraphs (a) to (d) of paragraph (1A) are charged with, or convicted of an offence which, in the opinion of the Secretary of State, may lead to all or part of any rights to benefits or other amounts payable in respect of a member being forfeited under that paragraph, the Secretary of State may make a suspension decision in accordance with paragraphs (5), (6), and (11) to (14) of this regulation.

• (5) A suspension decision is a decision of the Secretary of State suspending the right to, and the payment of, all or part of any benefit or other amounts payable—

• (a) which the member is in receipt of, or becomes entitled to,

• (b) in respect of a member,

under these Regulations.

• (6) If the Secretary of State makes a suspension decision under paragraph (3) or (4), that decision will continue to apply—

• (a) until the date of any direction made by the Secretary of State under this regulation; or

• (b) where the Secretary of State determines not to direct forfeiture under this regulation, the date of that decision.

• (7) Paragraph (8) applies if—

• (a) the Secretary of State makes a suspension decision under paragraph (3) in respect of a member otherwise entitled to the payment of a pension under Part E or L of these Regulations; and

• (b) the Secretary of State subsequently determines not to issue a direction under paragraph (1).

• (8) The Secretary of State will pay to the member described in paragraph (7) an amount equal to the total amount of the benefit payments suspended together with the interest due under regulation T8 (interest on late payment of benefits).

• (9) Paragraph (10) applies if—

• (a) the Secretary of State makes a suspension decision under paragraph (3) in respect of a member otherwise entitled to the payment of a pension under Part E or L of these Regulations; and

• (b) the Secretary of State subsequently directs forfeiture of an amount less than the total amount suspended.

• (10) The Secretary of State will pay to the member described in paragraph (9) an amount equal to the difference between the total amount of the benefit payments suspended and the amount forfeited together with the interest due under regulation T8 (interest on late payment of benefits).

• (11) Paragraph (12) applies if—

• (a) the Secretary of State makes a suspension decision under paragraph (4); and

• (b) the Secretary of State subsequently determines not to issue a direction under paragraph (1A) in respect of the benefits to which that decision relates.

• (12) The Secretary of State will pay to the person to whom paragraph (4) applies an amount equal to the total amount of the benefit payments suspended together with the interest due under regulation T8 (interest on late payment of benefits).

• (13) Paragraph (14) applies if—

• (a) the Secretary of State makes a suspension decision under paragraph (4); and

• (b) the Secretary of State subsequently directs forfeiture of an amount less than the total amount suspended.

• (14) The Secretary of State will pay to the person described in paragraph (4) an amount equal to the difference between the total amount of the benefit payments suspended and the amount forfeited together with the interest due under regulation T8 (interest on late payment of benefits).

Commutation of trivial pensions

T7

• (1) Where a person has become entitled to a pension of a trivial amount, the Secretary of State may pay to that person a lump sum representing the capital value of that pension and of any benefits that might otherwise have become payable on that person’s death.

• (2) Any lump sum payable under this regulation will be calculated by the Secretary of State, after taking advice from the Scheme Actuary.

• (3) A pension may be treated as trivial only if all benefits payable under this Section of the scheme to the person concerned are of an amount consistent with—

• (a) the preservation requirements; and

• (b) either—

• (i) the lump sum rule and lump sum death benefit rule, or

• (ii) the requirements of regulation 12 of the Registered Pension Schemes (Authorised Payments) Regulations 2009 (payments by larger pension schemes).

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) A payment made under paragraph (1) shall discharge the Secretary of State’s liability in respect of that pension and of any benefits that might otherwise have become payable on that person’s death.

Interest on late payment of benefits

T8

• (1) Subject to paragraph (2) below, where the whole or any part of a qualifying payment under these Regulations is not paid by the end of the period of one month beginning with the due date, the Secretary of State shall pay interest, calculated in accordance with paragraph (3) below, on the unpaid amount to the person to whom the qualifying payment should have been made.

• (2) Interest under paragraph (1) above shall not be payable where the Secretary of State is satisfied that the qualifying payment was not made on the due date by reason of some act or omission on the part of the member or other recipient of the qualifying payment.

• (3) The interest referred to in paragraph (1) above shall be calculated at the base rate on a day to day basis from the due date to the date of payment, and shall be compounded with three-monthly rests.

• (4) In this regulation–

• “base rate” means the Official Bank Rate for the time being quoted by the Bank of England;

• “due date” means the later of— in the case of a pension payable under regulation E3A, where the member’s employing authority is an Independent Provider the later of—the date on which the Secretary of State receives the additional contributions referred to in regulation D2, orthe day immediately following that on which the member retires from pensionable employment.in the case of a lump sum under Part F above, the day immediately following the day of the member’s death, unless the lump sum falls to be paid to the member’s personal representative, in which case it means–the date on which probate or letters of administration are produced to the Secretary of State, orthe Secretary of State is satisfied that the lump sum may be paid as provided in regulation F5(4), whichever is the earlier;in the case of an amount in respect of a pension under regulation F2 that is payable to—the member’s personal representatives, the date on which probate or letters of administration were produced to the Secretary of State,any person or body to whom the pension has been assigned by the member’s personal representatives, the date on which the notice under regulation F2(10) was received by the Secretary of State, andany person or body other than those referred to in (i) and (ii), the day immediately following the day of the member’s death;in the case of a pension payable on a member’s death other than a pension payable under regulation F2, the day immediately following the day of his death;in the case of a pension under regulation L1, the day on which the pension becomes payable in accordance with that regulation;in the case of a refund of contributions, the day after that on which the Secretary of State receives from the Commissioners of Inland Revenue the information he requires for the purposes of compliance with paragraphs (3) to (5) of regulation L2; andin any other case, the day immediately following that of the member’s retirement from pensionable employment;and the first day on which the Secretary of State is in possession of all information (including information which the Secretary of State obtains as result of a determination under regulation E2B(3)) necessary to be able to calculate the value of the qualifying payment;

• “qualifying payment” means any amount payable by way of a pension or lump sum, or by way of a refund of contributions, under these Regulations , and for these purposes—any amount paid by way of an interim payment calculated by reference to an expected pension benefit award, pending final calculation of the full value of that benefit; orany amount paid that increases the amount of an earlier payment due to—a backdated or later increase in pensionable pay, orthe payment of a tier 2 pension under regulation E2A in place of a tier 1 pension being paid to a member following a determination by the Secretary of State under regulation E2B(3),shall be treated as a separate qualifying payment;

• ...

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interest and Administration Charges: late paid contributions

T9

• (1) For the purposes of this regulation there is a “chargeable event” where an employing authority fails to pay, by the dates therein specified, the full amount of contributions and the scheme administration charge it is required to pay under any of the following provisions—

• (a) regulations D1, D2, D3, D4, Q4, Q5, Q6, Q8, Q10, Q11;

• (b) paragraph 10 or 23 of Schedule 2,

• (c) Schedule 2B.

• (2) Where there is a chargeable event, the amount of contributions or, as the case may be, the scheme administration charge that should have been paid under a provision referred to in paragraph (1) is to be determined by the Secretary of State having regard to—

• (a) the amount of contributions or, as the case may be, the scheme administration charge historically paid pursuant to the provision in question by that employing authority;

• (b) any reasons or explanation provided by the employing authority for the change in the amount of contributions or, as the case may be, the scheme administration charge (if any) it has paid pursuant to that provision;

• (c) any other factors that the Secretary of State considers relevant.

• (3) Where there is a chargeable event, the employing authority is liable to pay standard rate interest on the amount of unpaid contributions determined under paragraph (2) or, as the case may be, the amount of unpaid scheme administration charge or both together with a supplementary charge in respect of each such event.

• (4) Where the Secretary of State becomes aware of a chargeable event, the Secretary of State shall give the employing authority a written notice specifying—

• (a) the date of that event;

• (b) the amount of unpaid contributions or, as the case may be, unpaid scheme administration charge, or both determined under paragraph (2) ;

• (c) the amount of standard rate interest payable in respect of that event;

• (d) the amount of supplementary charge payable in respect of it;

• (e) that payment of the amounts referred to in paragraphs (c) and (d) is to be made within 1 month of the date of the notice and that failure to do so incurs further interest and supplementary charges.

• (5) Any amount payable by way of interest or payable by way of a supplementary charge is to be paid as single lump sum unless the Secretary of State considers the case to be exceptional and considers it appropriate for that amount to be paid over a period, and by a number of instalments, determined by the Secretary of State.

• (6) Where the Secretary of State considers the case to be exceptional, nothing in the preceding paragraphs prevents the Secretary of State from waiving all or any part of the amount of interest, or all or any part of an supplementary charges, payable.

• (7) In the case of arrears in respect of the scheme year 2014-2015 and subsequent years, the standard rate of interest is the aggregate of the percentage (if any) by which the consumer prices index for the February before the scheme year in which the chargeable event arose is higher than it was for the previous February plus 3%, compounded at annual intervals.

• (8) In respect of arrears in respect of the scheme year 2014-2015 and subsequent years, the supplementary charge is £75.

• (9) In any particular case the Secretary of State may direct that, for the purposes of this regulation, “employing authority” includes one or more of—

• (a) the transferee under a transfer of staff order pursuant to—

• (i) in the case of England, section 28(4)(b) of, or paragraph 29(3) of Schedule 4 to, the 2006 Act;

• (ii) in the case of Wales, section 22(4)(b) of, or paragraph 8 of Schedule 3 to, the 2006 (Wales) Act;

• (b) without limiting sub-paragraph (a), a successor, transmittee or assignee of all or part of an employing authority’s business or functions.

PART U — Administrative matters

Extension of time limits

U1

In any particular case, the Secretary of State may extend any time limit mentioned in these Regulations.

Determinations by medical practitioners

U1A

• (1) The Secretary of State may make arrangements for his functions under these Regulations in relation to a decision whether a person is—

• (a) permanently incapable of efficiently discharging the duties of his employment because of physical or mental infirmity for the purposes of regulation E2 or E2A;

• (b) incapable of earning a living because of physical or mental infirmity for the purposes of regulation G8(2) ... or regulation G15(2)(a);

• (c) incapable of earning a living because of permanent physical or mental infirmity for the purposes of regulation H1(6);

• (d) in good health for the purposes of regulation J1(6);

• (e) suffering from mental or physical infirmity that makes him permanently incapable of efficiently discharging the duties of employment or suffering from mental or physical infirmity that makes him permanently incapable of engaging in regular employment for the purposes of regulation L1(3)(a) and (b) respectively,

• (f) permanently incapable of regular employment because of physical or mental infirmity for the purposes of regulation E2A(2)(b)(ii),

• (g) expected to live for less than one year for the purposes of the lump sum rule referred to in regulations E1(4)(b) , E2A(7)(b) and L1(5)(b),

• (h) able to satisfy the severe ill health condition for the purposes of subsection (3)(a) of section 229 of the 2004 Act (total pension input amount),

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 his behalf.

• (2) In relation to the decisions referred to in paragraph (1), the Secretary of State may require any person referred to in that paragraph to submit to a medical examination by a registered medical practitioner selected by the Secretary of State, and in that event, the Secretary of State shall—

• (a) also offer the person an opportunity of submitting a report from that person’s own medical adviser as a result of an examination by such an adviser, and

• (b) take that report into consideration together with the report of the medical practitioner selected by the Secretary of State.

Determination of questions

U2

Any question arising under these Regulations as to the rights or liabilities of any person shall be determined by the Secretary of State and any dispute shall be resolved by the Secretary of State in accordance with the dispute resolution procedure issued from time to time by her in conformity with section 50 of the Pensions Act 1995.

Accounts and actuarial reports

U3

• (1) The Secretary of State must keep accounts for the scheme in a form approved by the Treasury.

• (2) The accounts are to be open to examination by the Comptroller and Auditor General.

• (3) In respect of a member, an employing authority must keep a record of all—

• (a) contributions paid under regulations D1, Q6 and Q8;

• (b) contributions due under regulations D1, Q6 and Q8 but unpaid;

• (c) contributions paid under regulation D2;

• (d) contributions due under regulation D2 but unpaid;

• (e) hours, half-days or sessions constituting part-time pensionable employment for the purposes of regulation R5;

• (f) pensionable pay;

• (g) absences from work referred to in regulations P1 and P2;

• (h) commencement and termination of pensionable employment;

• (i) reason for termination of pensionable employment.

• (4) That record is to be in a manner approved by the Secretary of State.

• (5) Except where the Secretary of State waives such requirement, an employing authority must provide the Secretary of State with a composite statement in respect of all scheme members covering all the matters referred to in paragraph (3) within 2 months of the end of a scheme year: this is subject to Schedule 2.

• (6) Where an employing authority has provided the information in accordance with paragraph (5) and subsequently there is a change to any of that information, that employing authority must, within 1 month of the change, provide the Secretary of State with the revised information.

• (7) In respect of each scheme year an employing authority must, within 2 months of a request and in a manner prescribed by the Secretary of State, provide the Secretary of State with details of the total contributions paid for all scheme members under regulations D1, D2, Q6 and Q8.

• (8) Where an employing authority has provided the details requested in accordance with paragraph (7) and subsequently there is a change in those details, that employing authority must, within 1 month of the change, provide the Secretary of State with the revised details.

• (9) If the Secretary of State so requests, an employing authority must, 1 month before the beginning of each scheme year, and in a manner prescribed the Secretary of State, provide the Secretary of State with a statement of estimated total contributions due under regulations D1, D2, Q6 and Q8 for that scheme year.

Cost sharing

U4

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Benefit information statements

U5

• (1) The Secretary of State must provide a benefit information statement to each member in accordance with—

• (a) section 14 (information about benefits) of the 2013 Act, and

• (b) any Treasury directions given from time to time pursuant to that section.

• (2) Paragraph (1) does not provide a right for a member to request a benefit information statement.

• (3) The Secretary of State is only required to provide a member with one benefit information statement per scheme year.

• (4) A benefit information statement provided pursuant to paragraph (1) is to be treated as though it is the information mentioned in regulation 16(2)(a) of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 for the purposes of determining whether or not information must be given under regulation 16(1) of those Regulations.

PART V — Miscellaneous and supplementary

Option to members detrimentally affected by these Regulations

V1

• (1) This regulation applies in relation to any pension which is payable under these Regulations to or in respect of a person who, having served in an employment or office, service in which qualified persons to participate in the benefits provided under the previous regulations, ceased to serve therein or died before these Regulations came into force.

• (2) Where, in a case to which this regulation applies, any provision of these Regulations would operate in relation to any person so as to place that person in a worse position than he would have been if the provision had not applied, that person may elect that the provision shall not so apply by giving notice in accordance with paragraph (3).

• (3) A notice given pursuant to paragraph (2) shall be in writing and shall be delivered to the Secretary of State within 6 months of the coming into force of these Regulations.

• (4) An election pursuant to paragraph (2) shall have effect in relation to the pension referred to in paragraph (1) only to the extent that such pension has accrued by virtue of contributions made and periods of service rendered prior to the cessation referred to in paragraph (1) (or, if there has been more than one such cessation, the last of them before the coming into force of these Regulations) and in determining entitlement to, and the amount of, the pension to that extent, such person shall be treated as if he had never recommenced pensionable employment at any time after that cessation (or, as the case may be, the last such cessation).

Revocations and savings

V2

• (1) The Regulations specified in Column 1 of the Table to Schedule 3 are revoked to the extent specified in Column 2 of that Table.

• (2) Anything done under, or by virtue of, any regulation revoked by these Regulations, if it could have been done under or for the purpose of the corresponding provision of these Regulations, shall be deemed to have been done under or by virtue of the corresponding provision of these Regulations and anything begun under, or by virtue of, any such regulation may be continued under these Regulations as if begun under these Regulations.

• (3) Where, prior to the coming into force of these Regulations, any of the following provisions of the previous regulations applied in relation to a member, namely—

• (a) regulation 11 (additional benefits for certain transferred officers);

• (b) regulations 30 to 33 (continuation of previous arrangements in respect of additional contributory payments);

• (c) regulation 35(7) (part–time service before 15 December 1966 in respect of certain practitioners);

• (d) regulations 40 to 43 (benefits in the case of certain re–employed pensioners);

• (e) regulations 44 to 51 (optants and certain other arrangements);

• (f) regulations 56 and 57 (modification of benefits and obligations in connection with the National Insurance Acts 1946 and 1965);

• (g) regulations 63 to 65 (officers formerly employed in certain hospitals or in the Blood Transfusion Service);

• (h) regulation 78 (part–time specialists with service before 15th December 1966);

• (i) regulation 79 (continuation of contracts or policies of insurance in certain cases); and

• (j) regulation 83 (provisions relating to contributions on a former higher rate of remuneration);

any rights and liabilities relating to that member by virtue of those provisions shall be deemed to continue to apply notwithstanding the revocation of those provisions.

SCHEDULE 1 — PURCHASE OF ADDITIONAL SERVICE AND UNREDUCED RETIREMENT LUMP SUM

Table 1 — Paying for additional service by a single payment

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

Table 2 — Paying for unreduced retirement lump sum by a single payment

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

Table 3 — Paying for additional service by regular additional contributions

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

Table 4 — Paying for unreduced retirement lump sum by regular additional contributions

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

SCHEDULE 2 — MEDICAL AND DENTAL PRACTITIONERS

Additional definitions used in this Schedule

1

In this Schedule—

• ...

• ...

• “Board and advisory work” means—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; oradvisory 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, NHS services or associated management activities or similar duties,but which is not in itself the performance of NHS 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—... the National Assembly for Wales, NHS England, an integrated care board or a Local Health Board; anda local authority, under, 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 integrated care board, the National Assembly for Wales, NHS England 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 GP performer, a GMS practice, a PMS practice, an APMS contractor or an OOH provider; andeither—... a Special Health Authority, which relates to the provision of health care, the National Assembly for Wales, NHS England 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), a National Health Service trust under paragraph 18 of Schedule 4 to the 2006 Act or paragraph 18 of Schedule 3 to the 2006 (Wales) Act, ...a National Health Service foundation trust under section 47(2)(b) of the 2006 Act, or a local authority acting under section 2B of the 2006 Act; which is for the purposes of the health service;

• ...

• “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;

• ...

• “local authority” means—any of the bodies listed in section 1 of the Local Authority Social Services Act 1970 (local authorities), ...the Council of the Isles of Scilly , or a council of a county or county borough in Wales;

• ...

• “locum practitioner” means a registered medical practitioner (other than a specialist 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 GMS practice;a PMS practice;an APMS contractor;an OOH provider; or... a Local Health Board or NHS England,to deputise or assist temporarily in the provision of services 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 , 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),

• “New to Partnership Payment Scheme” means the scheme set out in paragraphs 2.14 to 2.16 of the “Update to the GP contract agreement 2020/21 – 2023/24” dated 6th February 2020;

• “NHS 111 services” means services provided as part of the telephone advice line commissioned by an integrated care board or NHS England;

• “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;

• “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) , 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;

• ...

• ...

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

Application of Regulations with modifications

2

• (1) These Regulations, subject to the modifications described in this Schedule, apply to members who are or have been practitioners as if they were officers employed by the relevant Local Health Board or NHS England or, in the case of a locum practitioner, the listing Authority ... and, except where the context otherwise requires, references to an employing authority shall, in relation to a practitioner, be taken as a reference to the relevant Local Health Board or NHS England, as appropriate, or, in the case of a locum practitioner, the listing Authority ....

• (1A) In sub-paragraph (1), “listing authority”, in relation to a locum practitioner, means whichever of NHS England or the relevant Local Health Board 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 this Section of the scheme must do so in respect of all of his work as a practitioner ... other than any period or periods of work as a locum practitioner : this is subject to sub-paragraph (16) of paragraph 23.

Membership: locum practitioners

2A

• (1) Regulation B1(2) (automatic membership of this Section of the scheme) does not apply to locum practitioners.

• (2) A locum practitioner may apply to join this 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.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) No application may be made under sub-paragraph (2) in respect of a period of engagement as a locum practitioner ending earlier than ten weeks before the date of the application.

Meaning of “pensionable earnings"

3

• (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—

• (i) 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

• (ii) any payment or allowance made pursuant to the New to Partnership Payment Scheme; 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 as regards type 1 medical practitioners—

• (a) payments made to such a person—

• (i) pursuant to a GMS contract, a PMS agreement or an APMS contract, an NHS standard contract , 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 an integrated care board 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 type 1 medical practitioner is authorised by or under any enactment to retain other than charges authorised by regulations made under in the case of England, section 185(1) of the 2006 Act or in the case of Wales, section 133(1) of the 2006 (Wales) Act (charges for more expensive supplies of dental appliances); and

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

• (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;

• (e) payments 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.

• (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 , in the case of England, sections 94, 103 or 109 of the 2006 Act or in the case of Wales, sections 52, 60 or 66 of the 2006 (Wales) Act (which relate to PDS agreements and payments under GDS contracts), to be set off against payments under the contract or agreement; but

• (b) does not include—

• (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 NHS England or Local Health Board that is a party to the contract or agreement)—

• (i) monthly seniority payments,

• (ii) adoption leave, maternity leave, parental leave , shared parental leave , parental bereavement leave or paternity leave payments;

• (iii) sickness leave payments,

• (iv) reimbursement of the salary of a foundation trainee,

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

• (vi) reimbursement of non-domestic rates; then

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

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

• (2C) 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;

• (aa) a dental trainers grant;

• (b) maternity leave, paternity leave, parental leave , shared parental leave , parental bereavement 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 foundation trainee;

• (b) reimbursement of the national insurance contributions of a foundation 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.

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

Calculating pensionable earnings of medical practitioners in partnership

4

• (1) In the case of type 1 medical practitioners practising in partnership (with or without a non-GP provider who is a partner in a partnership), the pensionable earnings of each type 1 medical practitioner and non-GP provider who is a partner in a partnership shall be calculated by aggregating the pensionable earnings of each (including for this purpose, any amount that would constitute pensionable earnings in the case of any of them who are not included in this 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 type 1 medical practitioners and any non-GP providers who are partners in a partnership do not share equally in the partnership profits, they may elect that each partner’s pensionable earnings shall correspond to each partner’s share of the partnership profits.

• (3) Where a type 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 NHS England or Local Health Board to which the partners are required to give notice of their election in accordance with paragraph 5.

Elections relating to calculation of “pensionable earnings" in medical partnerships

5

• (1) Type 1 medical practitioners and any non-GP providers who are partners in any partnership must exercise the elections described in paragraph 4(2) and (3) by giving notice in writing to their host ... Board.

• (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) The notice must be signed by all the type 1 medical practitioners and non-GP providers in the partnership and must state as a fraction each practitioner’s and non-GP provider's share in the partnership profits. In the case of medical practitioners, the notice must state the name of every ... ... Local Health Board or NHS England on whose list the name of any practitioner in the partnership is included.

• (5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (6) Any notice given under this paragraph will take effect from the date agreed between the practitioners and ... NHS England or Local Health Board concerned. If no agreement is reached, the date will be decided by the Secretary of State.

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

Distribution of pensionable earnings between type 1 dental practitioners employed or engaged by the same GDS or PDS contractor

5A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “pensionable earnings" in relation to other practitioners

6

• (1) In the case of an type 2 medical practitioner, “pensionable earnings” means—

• (a) all salary, wages, fees and other regular payments paid to the practitioner by an employing authority in respect of the performance of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services, collaborative services, general dental services , health-related functions exercised under section 75 of the 2006 Act, pharmaceutical services an NHS standard contract , 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 ...;

• (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.

• (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 foundation 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 ....

• (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.

• (4) In this paragraph, references to the provision of locum services, in relation to a practitioner, are to board and advisory work performed for NHS England 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 , 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,

• (h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exclusions and deductions from pensionable earnings — all practitioners

7

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

Limit on pensionable earnings — dental practitioners

8

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

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

• (2) A dental practitioner’s pensionable earnings in any financial year starting after the 31st March 1995 and ending before 1st April 2008 are subject to the upper limit specified by the Secretary of State for that year.

• (3) In the case of a dental practitioner employed by persons carrying on a deceased practitioner’s dentistry business, pensionable earnings cannot exceed the total of the amount paid to him by those persons, plus any amounts paid to him by NHS England or Local Health Board or the Dental Services Division of the National Health Service Business Services Authority that those persons allow him to retain.

Officer service treated as practitioner service

9

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

• (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 ... 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

• (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 ... ... practitioner were treated as practitioner service.

• (4) The calculation described in sub–paragraph (3)(b) will be made when the member’s pension under this 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 or E2A ..., and any additional service bought as described in regulation Q1 (right to buy additional service), will be ignored.

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

• (a) a ... practitioner ...

• (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.

• (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.

• (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 this Section of the scheme becomes payable, that officer service will be treated as practitioner service.

• (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 this Section of the scheme becomes payable, that officer service may be treated as practitioner service if it would be more favourable to him.