The National Health Service Pension Scheme Regulations 2015

Regulation 27(1)

SCHEDULE 10E+WPractitioner Income

InterpretationE+W

1.  In this Schedule—

“Board and advisory work” means—

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

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

under, in relation to England, section 80(6A) of the 2006 Act M1 or, in relation to Wales, section 38(6) of the 2006 Wales Act M2 under which the National Assembly, [F3NHS England], [F4integrated care board] or 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—

“local authority” means—

[F6“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.]

F7...

Medical practitionerE+W

2.—(1) This paragraph applies if a member (M)—

(a)is a medical practitioner or a non-GP provider; and

(b)is not in receipt of salary, wages, fees or other regular payments in respect of M's employment by virtue of the application of these regulations to M as mentioned in column 3 of the Table in regulation 27(1).

(2) M's practitioner income is—

(a)the sum of the amounts described in Cases 1 to 5; minus

(b)an amount on account of practice expenses[F8; F9...

(c)in the case of a practitioner referred to in regulation 166(7), bonuses] [F10and;

(d)any payment or allowance made pursuant to the New to Partnership Payment Scheme.]

• CASE 1 Income derived by M from each of the following—

  (a)

  a GMS contract;

  (b)

  a PMS agreement;

  (c)

  an APMS contract;

  (ca)

  [F11a primary care network standard sub-contract;]

  (d)

  payments from, or to, a practitioner who is a GMS practice, a PMS practice or an APMS contractor in respect of the performance of—

  (i)

  certification services;

  (ii)

  commissioned services; or

  (iii)

  collaborative services;

  (e)

  engagement by [F12NHS England] or a Local Health Board to assist in the provision of primary medical services under—

  (i)

  in the case of England, section 83(2) of the 2006 Act M9; or

  (ii)

  in the case of Wales, section 41(2) of the 2006 (Wales) Act;

  (f)

  the provision of locum services;

  (g)

  payments made to M by an OOH provider or other employing authority providing OOH services in respect of the performance of—

  (i)

  primary medical services;

  (ii)

  commissioned services;

  (iii)

  collaborative services;

  (iv)

  NHS 111 services; or

  (v)

  certification services.

  (h)

  payments made to M by an employing authority in respect of M's provision of—

  (i)

  primary dental services;

  (ii)

  general ophthalmic services;

  (iii)

  pharmaceutical services;

  (iv)

  dispensing services;

  (i)

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

  (j)

  sums paid in respect of the provision of primary medical services where M is engaged by [F2an integrated care board] to assist in the provision of the services;

  (k)

  sums paid in respect of the provision of services under an NHS standard contract [F13or NHS standard sub-contract where the party to the NHS standard contract in question is an employing authority];

  (l)

  sums paid in respect of 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 scheme manager agrees to treat as a qualifying contract for these purposes.

• CASE 2 Charges collected from patients in respect of services mentioned in Case 1 sub-paragraph (d) which M is authorised by or under an enactment to retain. This does not include charges authorised by regulations made—

  (a)

  in relation to England, under section 185(1) of the 2006 Act;

  (b)

  in relation to Wales, under 133(1) of the 2006 (Wales) Act.

• CASE 3 Sums paid to M out of a fund determined by reference to the number of beds in a hospital.

• CASE 4 Allowances and other sums paid in respect of Board and advisory work. This does not include payments made to cover expenses.

• CASE 5 Payments [F14made by an employing authority or a local authority] in respect of health-related functions exercised under section 75 of the 2006 Act.

Dental practitionerE+W

3.—(1) This paragraph applies if a member (M) is a dental practitioner.

(2) M's practitioner income for a scheme year is found by applying the following formula—

(3) The pensionable earnings ceiling in relation to the contract or agreement is amount found by applying the formula—

(4) Income received by M in consequence of M belonging to any of groups A to C in regulation 27(1) is practitioner income, but is not subject to the pensionable earning ceiling.

(5) Sub-paragraph (6) applies if M is in concurrent employment in any of the following capacities—

(a)by being employed or engaged as mentioned in any of groups A to C in that regulation;

(b)with a local authority or university;

(c)as a civil servant;

(d)in any other employment that the Secretary of State in any particular case allows.

(6) Practitioner income does not include any amounts for which M is required to account to the employer as a term or condition of the employment.

Allocation of practice incomeE+W

4.—(1) Sub-paragraph (2) applies if a member—

(a)is a medical practitioner or a non-GP provider; and

(b)is in partnership with one or more medical practitioners.

(2) The pensionable earnings of each partner in the partnership are calculated—

(a)by aggregating the pensionable earnings of each partner; and

(b)by dividing the total equally by the number of partners.

(3) Sub-paragraph (2)(a) includes an amount that would constitute pensionable earnings of a partner who is not a member of this scheme.

(4) If the partners do not share equally in the partnership profits, they may elect that each partner's pensionable earnings must correspond to each partner's share of the partnership profits.

Partners' NHS employment earningsE+W

5.—(1) This paragraph applies if a medical practitioner (M) practising in a partnership also has earnings in respect of NHS employment other than as a partner in the partnership (NHS earnings).

(2) The partners may elect that—

(a)M's pensionable earnings, as determined in accordance with paragraph 4, must be reduced by the amount of M's NHS earnings; and

(b)the pensionable earnings of each of them (including M) are increased in proportion to their respective share of the partnership profits.

Paragraph 4 and 5 election and calculationE+W

6.—(1) This paragraph applies to an election as mentioned in paragraph 4(4) or 5(2).

(2) The partners must exercise the election by giving notice in writing to their host Board in accordance with sub-paragraph (3).

(3) A notice under this sub-paragraph must—

(a)be signed by all of the partners;

(b)state as a fraction each partner's share in the partnership profits; and

(c)state the name of the host Board on whose list every practitioner in the partnership is included.

(4) A notice relating to an election under paragraph 5(2) must also in respect of every partner who is in NHS employment—

(a)state the name of the employing authority;

(b)state the pensionable earnings received in respect of the employment;

(c)include an undertaking to give the host Board notice in writing at the end of each scheme year of the pensionable earnings received in respect of the employment in the scheme year.

(5) A notice under this paragraph takes effect—

(a)on the date agreed between the partners and the host Board, or

(b)failing such agreement, on the date specified by the Secretary of State.

(6) A notice under this paragraph—

(a)may be cancelled or amended by a subsequent such notice;

(b)continues in effect until cancelled or, if earlier, there is a change in the partnership.

(7) Calculations for the purposes of paragraphs 4(2) and 5(2) must be carried out by the host Board.

Locum practitionerE+W

7.—(1) This paragraph applies if a member is a locum medical practitioner.

(2) The member's practitioner income is—

(a)all fees and other payments made to the member in respect of the provision of locum services (excluding payments made to cover expenses or for overtime); minus

(b)such expenses as are deductible in accordance with guidance laid down by the Secretary of State.

(3) In this paragraph, references to the provision of locum services, in relation to a practitioner, are to Board and advisory work performed for [F20NHS 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)dispensing services;

(g)NHS 111 services;

(h)services performed for a GMS practice, PMS practice or APMS contractor pursuant to the NHS standard contract[F21, 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;

F22(i). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .