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The National Health Service Pension Scheme Regulations 2008

Type Statutory-Instrument

Publication 2008-03-11

Last updated 2026-03-28

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Made

Laid before Parliament

Coming into force: 1st April 2008

The Secretary of State for Health makes the following Regulations in exercise of the powers conferred by sections 10(1) and (2) and 12(1) and (2) of, and Schedule 3 to, the Superannuation Act 1972[^f00001], with the consent of the Treasury[^f00002]. In accordance with section 10(4) of that Act, the Secretary of State has consulted with representatives of persons likely to be affected by these Regulations, as appeared to the Secretary of State to be appropriate[^f00003].

PART 1 — INTRODUCTORY AND GENERAL

CHAPTER 1.A — INTRODUCTION

Citation and commencement

1.A.1

(1) These Regulations may be cited as the National Health Service Pension Scheme Regulations 2008.

(2) These Regulations come into force on 1st April 2008.

Application of remaining Parts

1.A.2

(1) Part 2 of these Regulations provides for benefits to be payable in relation to service as an officer (as defined in that Part).

(2) Part 3 of these Regulations provides for benefits to be payable in relation to service as—

(a) a practitioner, or

(b) an OOH provider,

(both as defined in that Part).

(3) Part 4 of these Regulations modifies Parts 2 and 3 where a member has pensionable service under both Parts 2 and 3.

CHAPTER 1.B — SCHEME REPORTS AND ACCOUNTS

Actuarial reports and accounts

1.B.1

(1) The following paragraphs apply to the National Health Service Pension Scheme as set out in these Regulations and the National Health Service Pension Scheme Regulations 1995[^f00004].

(2) The Secretary of State shall keep accounts of all income and expenditure of the scheme in a form approved by the Treasury.

(3) The accounts shall be open to examination by the Comptroller and Auditor General.

(3A) The Scheme actuary must prepare an actuarial report of the scheme at the 31st March 2012.

(3B) The Scheme actuary must send a copy of the actuarial report of the scheme to the Secretary of State and the Treasury.

(3C) Where the Secretary of State indicates to the Scheme actuary that the actuarial report referred to in paragraph (3A) is also to be used for the purposes of establishing a scheme under section 1 of the Public Service Pensions Act 2013 (“the proposed new scheme”), the Scheme actuary must prepare the report taking account of any Treasury directions given from time to time pursuant to sections 11(2) and 12(3) of that Act (including any specific requirements in those directions relating to a preliminary valuation undertaken for the purposes of setting the employer cost cap for the proposed new scheme).

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

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

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

1.B.2

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

Provision of information relevant for tax purposes

1.B.3

(1) A person who is entitled to a benefit under this Section of the Scheme must give the Scheme administrator such information as will enable the Scheme administrator to determine—

(a) whether a lifetime allowance charge arises on the person becoming entitled to the benefit, and

(b) if any such charge arises, the amount of the tax payable.

(2) Paragraph (1) applies whether or not the person intends to rely on having given notice under any of the provisions specified in section 256(1) of the 2004 Act (enhanced lifetime allowance regulations).

(3) If a person applying for a benefit under this Section of the Scheme intends to rely on entitlement by virtue of any such notice, in addition to the information mentioned in paragraph (1) the person must give the Scheme administrator the reference number issued by the Commissioners under the Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006[^f00005] in respect of that entitlement.

(3A) If a person applying for a benefit under this Section of the Scheme 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 must give to the Scheme administrator 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.

(3B) If a person claiming a benefit under these Regulations 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 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.

(4) The information that a person is required to give under this regulation must be given—

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

(b) within such period ending after that time as the Scheme administrator specifies in writing.

(5) If a person fails to comply with paragraph (4)(b), the Scheme administrator may calculate and pay tax due in respect of the lifetime allowance charge on the basis that the whole benefit is chargeable.

(6) Paragraph (7) applies to members who are practitioners or non-GP providers.

(7) The members referred to in paragraph (6) 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.

PART 2 — BENEFITS FOR OFFICERS

CHAPTER 2.A — INTRODUCTION

General interpretation

Interpretation: general

2.A.1

(1) In this Part—

“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;

“the 1993 Act” means the Pension Schemes Act 1993[^f00006];

“the 1995 Act” means the Pensions Act 1995[^f00007];

“the 1995 Regulations” means the National Health Service Pension Scheme Regulations 1995[^f00008];

“the 1995 Section” means the section of the National Health Service Pension Scheme for England and Wales set out in the National Health Service Pension Scheme Regulations 1995;

“the 1997 Act” means the National Health Service (Primary Care) Act 1997[^f00009];

“the 1999 Act” means the Welfare Reform and Pensions Act 1999[^f00010];

“the 2003 Act” means the Health and Social Care (Community Health and Standards) Act 2003[^f00011];

“the 2004 Act” means the Finance Act 2004[^f00012];

“the 2004 Order” means the General Medical Services and Personal Medical Services Transitional and Consequential Provisions Order 2004[^f00014];

“the 2006 Act” means the National Health Service Act 2006[^f00015];

“the 2006 (Wales) Act” means the National Health Service (Wales) Act 2006[^f00016];

“2008 Section Optant” has the meaning given in regulation 2.K.1;

“the 2008 Act” means the Pensions Act 2008;

“the 2010 Regulations” means the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010;

“the 2011 Act” means the Finance Act 2011;

“the 2013 Act” means the Public Service Pensions Act 2013;

“the 2014 Act” means the Public Service Pensions Act (Northern Ireland) 2014;

“the 2015 Scheme” means the scheme set out in the National Health Service Pension Scheme Regulations 2015;

“the 2016 Order” means the Pensions Act 2014 (Contributions Equivalent Premium) (Consequential Provision) and (Savings) (Amendment) Order 2016;

“active member” has the meaning given in section 124(1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the Scheme (but see regulation 2.D.5(9));

“additional contribution option” means an option in the terms and conditions of a member’s employment that entitles the member to make an additional contribution towards the cost of paying a pension under regulation 2.D.11 if the lump sum payment otherwise payable to the member in accordance with those terms and conditions is insufficient to meet the cost of that pension in full;

“additional pension”, in relation to a member, except where the context otherwise requires, means so much of any pension payable to a member as is payable by virtue of contributions made under regulations 2.C.8, 2.C.10 and 2.C.11;

“additional services” has the meaning given in regulation 3.A.1;

“APMS contract” means arrangements under section 83(2) of the 2006 Act or section 41(2)(b) of the 2006 Wales Act (primary medical services) between NHS England or Local Health Board and an APMS contractor;

“APMS contractor” means a person—with whom NHS England or Local Health Board has made arrangements under section 83(2) of the 2006 Act or section 41(2)(b) of the 2006 Wales Act, andwho has entered into, or would be eligible to enter into, a GMS contract or a PMS agreement for the provision of primary medical services;

“automatic enrolment date” means the date referred to in section 3(7) of the 2008 Act;

“automatic re-enrolment date” means the date determined in accordance with regulation 12 of the 2010 Regulations (as modified by regulation 14 of those Regulations);

“bank holiday” means any day that is specified or proclaimed as a bank holiday, pursuant to section 1 of the Banking and Financial Dealings Act 1971[^f00017];

“base rate” means the Bank of England base rate—announced from time to time by the Monetary Policy Committee of the Bank of England as the official dealing rate, being the rate at which the Bank is willing to enter into transactions for providing short term liquidity in the money markets, orwhere an order under section 19 of the Bank of England Act 1998[^f00018] is in force, any equivalent rate determined by the Treasury under that section;

“buy-out policy” means a policy of insurance or annuity contract that is appropriate for the purposes of section 19 of the 1993 Act[^f00014] and satisfies any requirement of Her Majesty’s Revenue and Customs: and “buy-out” shall be construed accordingly;

“capped transferred-in service”, must be read in accordance with regulation 2.F.12;

“cash equivalent” is to be construed in accordance with Chapter 1 of Part 4ZA of the 1993 Act;

“CCT” means a Certificate of Completion of Training awarded under section 34L(1) of the Medical Act 1983 ...;

“certification services” means services related to the provision of medical certificates listed in Schedule 4 to the GMS Contracts Regulations;

“civil partner” and “civil partnership” are to be construed in accordance with regulation 2.A.1A;

“closed approval” shall be construed in accordance with regulation 2.M.3;

“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 National Assembly for Wales, NHS England, an integrated care 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 GP performer, a GMS practice, a PMS practice, an APMS contractor or an OOH provider; andone of the following bodies—... a Special Health Authority, which relates to the provision of health care; or 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); or 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; ora National Health Service foundation trust under section 47(2)(b) of the 2006 Act, which is for the purposes of the health service; or a local authority acting under section 2B of the 2006 Act;

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

“consumer prices index” meansthe all items consumer prices index published by the Statistics Board of the UK Statistics Authority ...

... ...

“the contribution option period” has the meaning given in regulation 2.C.8(8);

“corresponding 1995 scheme” means a corresponding health service scheme the provisions of which the Secretary of State has determined correspond to the provisions of the 1995 Regulations;

“corresponding 2008 scheme” means a corresponding health service scheme the provisions of which the Secretary of State has determined correspond to the provisions of these Regulations;

“corresponding health service scheme” means—a superannuation scheme provided under regulations made under section 10 of the Superannuation Act 1972 and having effect in Scotland,a superannuation scheme provided under Article 12 of the Superannuation (Northern Ireland) Order 1972, a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald), in the case of a member who entered NHS employment on or before 1st April 2012, and any other occupational pension scheme approved for the purposes of this regulation by the Secretary of State;

“deferred member” has the meaning given in section 124(1) of the 1995 Act, except where the context requires otherwise, refers to membership of this Section of the Scheme (but see paragraph (3) and regulation 2.D.5(9));

“dentist performer” means a dental practitioner—whose name is included in a dental performers list or who is a foundation trainee in the first two months of foundation training, andwho performs primary dental services under—a GDS contract,a PDS agreement to which a PDS contractor is a party, or a contract for services with a Local Health Board which relates to arrangements under which it provides primary dental services under section 56(2) of the 2006 (Wales) Act (primary dental services) or a PDS agreement to which a PDS contractor is not a party;

“dependent child” is to be construed in accordance with regulation 2.E.9;

“dispensing services” means the provision of drugs, medicines or appliances that may be provided as pharmaceutical services by a registered medical practitioner in accordance with arrangements made under regulation 20 of the National Health Service (Pharmaceutical Services) Regulations 1992[^f00020];

“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000;

“employing authority” means—...a Special Health Authority established under section 28 of the 2006 Act or section 22 of the 2006 (Wales) Act 2006,...a Local Health Board established under section 11 of the 2006 (Wales) Act,a National Health Service trust established under section 25 of the 2006 Act or section 18 of the 2006 (Wales) Act,an NHS foundation trust within the meaning of section 30(1) of the 2006 Act,any other body which—is constituted under an Act relating to health services (in whole or in part), andthe Secretary of State agrees to treat as an employing authority for the purposes of the Scheme,an OOH provider,an APMS contractor,a GMS practice,a PMS practice,in relation to a person who is subject to a direction made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967[^f00021], and subject to such modifications to this Part as the Secretary of State may in any particular case direct, any employer of such a person whom the Secretary of State agrees to treat as an employing authority for the purposes of this Part;in relation to officers of a hospital of such classes as may be provided in an agreement to participate in benefits under this Part pursuant to section 235 of the 2006 Act (superannuation of officers of certain hospitals), and subject to such modifications to this Part as the Secretary of State may in any particular case direct, any employer of such a person whom the Secretary of State agrees to treat as an employing authority for the purposes of this Part;host ... Board; NHS England established under section 9 of the Health and Social Care Act 2012; an integrated care board established under Chapter A3 of Part 2 of the National Health Service Act 2006; an Independent Provider

“employment” includes an office or appointment (other than an honorary office or appointment), and related expressions are to be read accordingly;

enhanced services, in relation to— a GMS practice, has the meaning given in regulation 2(1) of the GMS Contracts Regulations; orany other performer or provider of primary medical services, means services which, if provided by a GMS practice, would be enhanced services within the meaning given in regulation 2(1) of those Regulations,

and in each case, includes local enhanced services and public health local enhanced services which were, prior to 1st April 2013, commissioned by a Primary Care Trust under regulation 2(1) of the GMS Contracts Regulations as—local enhanced services, orpublic health local enhanced services and transferred, on or after 1st April 2013, to a local authority by a transfer scheme made pursuant to section 300 of the Health and Social Care Act 2012;

“GMS Contracts Regulations” means—in relation to England, the National Health Service (General Medical Services Contracts) Regulations 2004[^f00022];in relation to Wales, the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004[^f00023];

“GDS contract” means a general dental services contract under section 100 of the 2006 Act or section 57 of the 2006 (Wales) Act (general dental services contracts: introductory);

“GDS contractor” means a person who is a party to a GDS contract, other than NHS England or a Local Health Board;

“GMS contract” means—in relation to England, a contract under section 84 of the 2006 Act or under article 13 of the General Medical Services Transitional and Consequential Provisions Order 2004[^f00024];in relation to Wales, a contract under section 42 of the 2006 (Wales) Act or under article 13 of the General Medical Services Transitional and Consequential Provisions (Wales) Order 2004[^f00025];

“GMS practice” means—a registered medical practitioner who is a type 1 medical practitioner,two or more such individuals practising in partnership, ora company limited by shares,with whom NHS England or Local Health Board has entered into a GMS contract;

“GOS contract” means a contract under section 117 of the 2006 Act (general ophthalmic services contracts) for the provision of mandatory services and additional services as defined in regulation 2(1) of the General Ophthalmic Services Contracts Regulations 2008;

“GP performer” means a registered medical practitioner, other than a GP Registrar or a locum practitioner, whose name is included in a medical performers list and who performs essential services, additional services, enhanced services, dispensing services, collaborative services, commissioned services, OOH services , certification services, Board and advisory work, health-related functions exercised under section 75 of the 2006 Act, NHS 111 services or pharmaceutical services (or a combination of those services)—under a GMS contract, PMS agreement or APMS contract,on behalf of an OOH provider, orunder a contract of service or for services with ... a Local Health Board which relates to arrangements under which it provides primary medical services—under section ... 41(2)(a) of the 2006 (Wales) Act (primary medical services), orunder an agreement pursuant to section 50 arrangements ...;

“GP provider” has the meaning given in regulation 3.A.1;

“GP Registrar” means a medical practitioner who is being trained in general practice by a GP trainer, whether as part of training leading to a CCT or otherwise;

“GP trainer” means a medical practitioner, other than a GP Registrar, who is approved by the General Medical Council for the purposes of providing training to a GP Registrar;

“the guarantee date” has the meaning given in regulation 2.F.2(2);

“guaranteed cash equivalent transfer value payment” has the meaning given in regulation 2.F.3(3);

“guaranteed minimum pension” means guaranteed minimum pension, or accrued rights to guaranteed minimum pension, under section 14 of the 1993 Act;

“the health service” has the meaning given in section 275 of the 2006 Act;

“IP guarantee” shall be construed in accordance with regulation 2.M.2;

“Independent Provider” is to be construed in accordance with regulation 2.M.1;

“lifetime allowance”, in relation to a person, has the meaning given in section 218 of the 2004 Act[^f00026];

“locum practitioner” means a registered medical practitioner (other than a GP Registrar) 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; ora ... Local Health Board,to deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services , Board or NHS England and advisory work, health related functions exercised under section 75 of the 2006 Act, NHS 111 services or collaborative services (or any combination thereof);

“lower earnings limit” must be read in accordance with section 5 of the Social Security Contributions and Benefits Act 1992[^f00027];

“lump sum and death benefit allowance” in relation to a person, has the meaning given in section 637R of the Income Tax (Earnings and Pensions) Act 2003;

“lump sum rule” has the meaning given in section 166 of the 2004 Act;

“lump sum death benefit rule” has the meaning given in section 168 of the Finance Act 2004;

“marriage” and “married” do not include a reference to marriage of a same sex couple unless otherwise provided;

“member”, except where the context otherwise requires, means an active member, a non-contributing member, a deferred member, a pensioner member or a pension credit member;

“medical performers’ list” means a list of registered medical practitioners prepared and published—by NHS England pursuant to regulation 3(1) of the National Health Service (Performers Lists) Regulations 2004[^f00028] (performers lists), orby a Local Health Board pursuant to regulation 3(1) of the National Health Service (Performers Lists) (Wales) Regulations 2026 (performers lists);

“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 employment” means employment with an employing authority;

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

“NHS standard contract” means the terms and conditions from time to time drafted by NHS England pursuant to its powers under regulation 17 of NHS England and Clinical Commissioning Groups (Responsibilities and Standing Rules) Regulations 2012;

“NHS standard sub-contract” means a sub-contract that complies with NHS England's guidance “NHS Template Sub-Contract for the Provision of Clinical Services for use with the NHS Standard Contract 2021/22 (Full Length and Shorter Form versions) Guidance”;

“non-contributing member” means a member who—is under the age of 75 and in NHS employment,is no longer required to make contributions to this Section of the Scheme in accordance with regulation 2.C.1(1), butwill be entitled to a pension under these Regulations—on ceasing to be employed in NHS employment and making a claim for the pension, orupon reaching age 75;

“non-GP provider” means—a partner in a partnership that is a GMS practice who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that non-GP provider assists in the provision of NHS services provided by that practice;a partner in a partnership all of whose members have entered into a PMS agreement for the provision of primary medical services—but who is not a GP provider; andwho demonstrates to the satisfaction of the Secretary of State that non-GP provider assists in the provision of NHS services provided by that partnership;a partner in a partnership that is an APMS contractor that has entered into an APMS contract for the provision of primary medical services—but who is not a GP provider; andwho demonstrates to the satisfaction of the Secretary of State that non-GP provider assists in the provision of NHS services provided by that partnership;a shareholder in a company limited by shares that is—a GMS practice; ora PMS practice or APMS contractor that has entered into a PMS agreement or APMS contract for the provision of primary medical services,but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that non-GP provider assists in the provision of NHS services provided by that company;an individual who is a PMS practice or an APMS contractor but who is not a GP provider and who demonstrates to the satisfaction of the Secretary of State that non-GP provider participates in the provision of NHS services and these Regulations shall apply as if that non-GP provider were a whole time officer;

“occupational pension scheme” means an occupational pension scheme within the meaning of section 1 of the 1993 Act which—in the case of such a scheme established on, or after, the 6th April 2006 is a registered pension scheme for the purposes of the 2004 Act and which the Secretary of State agrees to recognise as a transferring scheme for the purposes of Chapter 2.F;in the case of such a scheme established before that date, was—approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988[^f00031] (retirement benefits schemes) or whose application for approval under that Chapter was under consideration,a statutory scheme as defined in section 612(1) of the Income and Corporation Taxes Act 1988 (interpretation), ora scheme to which section 608 of the Income and Corporation Taxes Act 1988 applied (superannuation funds approved before 6th April 1980),and on 6th April 2006 became a registered pension scheme for the purposes of the 2004 Act;

“officer” means a person employed by an employing authority including a GP Registrar and a non-GP provider, but does not include—a GP performer;a dentist performer;a person engaged under a contract for services;

“officer service” means pensionable service as an officer under this Part;

“OOH provider” has the meaning given by regulation 2.A.15;

“OOH services” means services which are required to be provided in the out of hours period and which, if provided during core hours by a GMS practice , APMS contractor or PMS practice to patients to whom the practice or contractor is required by its GMS contract , APMS contract or PMS agreement to provide essential services, would be or would be similar to essential services;

“open approval” is to be construed in accordance with regulation 2.M.3;

“ophthalmic provider” means a registered medical practitioner who is a type 1 medical practitioner and who—as regards England—is included in an ophthalmic performers list prepared and published by NHS England pursuant to regulation 3(1) of the National Health Service (Performers Lists) Regulations 2004 (performers lists); andholds a GOS contract; and as regards Wales, is included in an ophthalmic list (as defined in regulation 10(2)(a) of the National Health Service (Ophthalmic Services) (Wales) Regulations 2023) prepared and published by a Local Health Board in accordance with Chapter 2 of Part 4 of those Regulations;

“opting-out” and related expressions are to be construed in accordance with regulation 2.B.5;

“parental bereavement leave” has the meaning given in regulation 3 of the Parental Bereavement Leave Regulations 2020;

“pay period” means, in relation to members who receive either salary, wages or other regular payments under a contract of employment or a contract for services, the period in respect of which each payment is made in accordance with the terms of that contract;

“PDS agreement” means an agreement for the provision of primary dental services pursuant to section 64 arrangements or section 107 arrangements;

“PDS contractor” means a person who—is a party to a PDS agreement, andis neither NHS England, ... nor a Local Health Board;

“pension debit member” means a member of this Section of the Scheme whose benefits, or future benefits, under this Scheme have been reduced under section 31 of the 1999 Act (reduction under pension sharing order following divorce or nullity of marriage), whether before or after the member became a member of this Section of the Scheme;

“pensioner member” has the meaning given in section 124(1) of the 1995 Act and, except where the context otherwise requires, refers to membership of this Section of the Scheme (but see paragraphs (3) and (4) and regulation 2.D.5(9));

“pensionable earnings” has the meaning given in regulation 3.A.7 (read with regulation 3.A.8);

“pensionable employment” means employment as an officer which is pensionable under this Part;

“pensionable pay” has the meaning given in regulation 2.A.8 (read with regulation 2.A.9);

“pensionable service” has the meaning given by regulations 2.A.2 and 2.A.3 (read with regulation 2.A.4);

“pension credit” means a credit under section 29(1)(b) of the 1999 Act and includes a credit under corresponding Northern Ireland legislation;

“pension credit benefit” has the meaning given by section 101B of the 1993 Act;

“pension credit member” has the meaning given by section 124(1) of the 1995 Act;

“pension credit rights” has the meaning given by section 101B of the 1993 Act;

“pension sharing order or provision” means such an order or provision as is mentioned in section 28(1) of the 1999 Act;

“personal pension scheme” means a personal pension scheme which—in the case of such a scheme established on, or after, 6th April 2006 is a registered pension scheme for the purposes of the 2004 Act and which the Secretary of State agrees to recognise as a transferring scheme for the purposes of Chapter 2.F;in the case of a scheme established before that date, was—approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 (personal pension schemes); andon the 6th April 2006 became a registered pension scheme for the purposes of the 2004 Act;

“PMS agreement” means an agreement for the provision of primary medical services pursuant to —section 50 arrangements,section 92 arrangements, ora transitional agreement under Part 4 of the 2004 Order;

“PMS practice” means—an individual,two or more individuals practising in partnership, ora company limited by shares,with whom, or with whose members, NHS England or Local Health Board has entered into a PMS agreement under which primary medical services are provided (otherwise than by NHS England or Local Health Board);

“practice staff” means a person who is not a registered medical practitioner, a GP registrar or a non-GP provider and who is employed by a GMS practice, a PMS practice, an APMS contractor or an OOH Provider to assist in the provision of any of the following— OOH services or services that practice or provider provides pursuant to a GMS contract, PMS agreement or an APMS contract;services pursuant to an NHS standard contract;services pursuant to an NHS standard sub-contract where the party to the NHS standard contract in question is an employing authority;clinical health care services for the NHS commissioned by an employing authority that is not a GMS practice, a PMS practice, an APMS contractor, an OOH provider or an Independent Provider;

“practitioner” means—a registered medical practitioner who—is not a GP Registrar, andis a locum practitioner, a GP provider or a GP performer, ora dentist performer; oran ophthalmic provider

“preservation requirements” means the requirements of Chapter 1 of Part 4 of the 1993 Act relating to the preservation of benefits under occupational pension schemes;

“public sector transfer arrangements” means arrangements approved by the Secretary of State as providing reciprocal arrangements for the payment and receipt of transfer values between this Section of the Scheme and other occupational pension schemes;

“qualifying contract” means a contract between a relevant commissioning party and an Independent Provider the primary purpose of which is the provision of clinical health care services for the NHS and which is—an NHS standard contract;an APMS contract, ora contract entered into by a local authority pursuant to its functions under the National Health Services Act 2006 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 ; oran NHS standard sub-contract;

“qualifying service” has the meaning given in regulation 2.A.5 (read with regulation 2.A.6);

“recent leaver” has the meaning given in regulation 2.E.6(3);

“reckonable pay” has the meaning given in regulation 2.A.10 (read with 2.A.11 to 2.A.14);

“registered” means registered under Chapter 2 of Part 4 of the 2004 Act;

“registered medical practitioner” means a fully registered medical practitioner within the meaning given in section 55 of the Medical Act 1983;

“retail prices index” has the meaning given in section 989 of the Income Tax Act 2007[^f00032];

“salary sacrifice arrangement” means an arrangement under which the member gives up the right to receive an amount of pensionable pay in return for the provision of a benefit in kind including, but not limited to, a benefit consisting of a motor car or other vehicle, meals, care or vouchers;

“the Scheme” means the National Health Service Pension Scheme for England and Wales;

“the Scheme actuary” means the actuary appointed by the Secretary of State for the time being to provide a consulting service on actuarial matters relevant to the Scheme;

“scheme administration charge” means the charge provided for in regulation 2.C.6A.

“scheme year” means a period of one year beginning with 1st April and ending with 31st March;

“section 9(2B) rights” has the same meaning it has in the Occupational Pension Schemes (Schemes that were Contracted-out) (No. 2) Regulations 2015;

“section 50 arrangements” has the meaning given by the 2006 (Wales) Act;

“section 64 arrangements” has the meaning given by the 2006 (Wales) Act;

“section 92 arrangements” has the meaning given by the 2006 Act;

“section 107 arrangements” has the meaning given by the 2006 Act;

“shared parental leave” has the meaning given in regulation 3(1) of the Shared Parental Leave Regulations 2014;

“specialist” means a consultant, other than a nurse consultant, a senior hospital medical officer or senior hospital dental officer;

“State pension age” means pensionable age, as defined in section 181(1) of the 1993 Act;

“tax year” means a year of assessment for income tax purposes;

“temporary additional session” has the meaning given in regulation 2.A.8(5);

“tier 1 ill-health pension” must be read in accordance with regulation 2.D.8;

“tier 2 ill-health pension” must be read in accordance with regulation 2.D.8;

“trade dispute” has the meaning given in section 35(1) of the Jobseekers Act 1995[^f00033];

“type 1 medical practitioner” has the meaning given in regulation 3.A.1;

“Waiting Period Joiner” has the meaning given in regulation 2.L.1;

“whole-time”, in relation to an employment that is comparable to one or more part-time employments, has the meaning given by paragraph (4).

“widow” and “widower” do not include a reference to marriage of a same sex couple;

(2) In these Regulations—

(a) “host Board”—

(i) in respect of a non-GP provider who is a partner in a partnership that has entered into a PMS agreement for the provision of primary medical services, means NHS England or each Local Health Board with whom that Provider has entered into such an agreement;

(ii) in respect of a non-GP provider who is a partner in a partnership that has entered into a GMS contract for the provision of primary medical services, means NHS England or each Local Health Board with which that partnership has entered into such an agreement;

(iii) in respect of a non-GP provider who is a partner in a partnership that is an APMS contractor which has entered into an APMS contract for the provision of primary medical services, means NHS England or each Local Health Board with which that partnership has entered into such a contract;

(iv) in respect of a non-GP provider who isa shareholder in a company limited by shares that is a GMS practice or a PMS practice or an APMS contractor which has entered into a GMS contract, PMS agreement or APMS contract for the provision of primary medical services, means NHS England or each Local Health Board with which that company has entered into such an agreement or contract;

(v) in respect of a non-GP provider who is an individual who is a GMS practice or a PMS practice or an APMS contractor, means NHS England or each Local Health Board with which that practice or contractor has entered into a PMS agreement or an APMS contract as such a practice or contractor;

(b) a person referred to in sub-paragraph (a) is deemed to be employed by the Local Health Board or NHS England, as appropriate, except where—

(i) regulation 2.C.5(7) or (8) applies, or

(ii) contributions payable pursuant to regulation 2.C.5 by an employing authority in respect of a non-GP Provider: in such a case those contributions and any scheme administration charge under regulation 2.C.6A and any supplementary charge or interest under regulation 2.J.9A which attaches to them, are not payable by NHS England or a relevant Local Health Board but are payable by that non-GP Provider or by the practice in which they are a non-GP provider.

(3) In determining whether a person who is an active member or a pensioner member of this Section of the Scheme is also a deferred member of it, the fact that the person is an active member or a pensioner member and the person’s rights as such are to be disregarded.

(4) In determining whether a person is a pensioner member of this Section of the Scheme, the fact that the person is not entitled to payment of pension because of Chapter 2.H (abatement) is to be disregarded.

(5) For the purposes of this Part—

(a) an employment that is comparable to a part-time employment that is not held concurrently by a person with any other such employment is “whole-time” if it is employment for such number of hours or sessions as in the opinion of the Secretary of State amounts to whole-time employment in the case of an employment for services of the kind performed in the part-time employment, and

(b) an employment that is comparable to two or more part-time employments that are held concurrently by a person is “whole-time” if it is employment for such number of hours or sessions as in the opinion of the Secretary of State amounts to whole-time employment in the case of an employment for services of the kind performed in the two or more part-time employments.

Pensionable service

Meaning of “pensionable service”

2.A.2

(1) In this Part, references to a member’s pensionable service, are references to the aggregate of the following periods–

(a) any period of service in respect of which the member contributes to this Section of the scheme under regulation 2.C.1 (contributions by members),

(b) any period of absence from service which counts as pensionable service under regulation 2.A.4, ...

(c) any period of service credited to the member as pensionable service under Chapter 2.F (transfers from other pension arrangements) , and

(d) any period of pensionable service the member is entitled to count under Chapter 2.K.

This is subject to paragraph (2).

(2) A member’s pensionable service does not include—

(a) any period of service in respect of which the Secretary of State has paid contributions to another occupational pension scheme in respect of the member,

(b) in the case of a pensioner member or deferred member, any period taken into account—

(i) in determining the member’s entitlement to the pension in payment or, as the case may be, the deferred pension, or

(ii) in calculating the amount of that pension,

but, in the case of a pensioner member or deferred member entitled to a pension under regulation 2.D.5 (partial retirement) subject to paragraph (6),

(i) by the payment of a contributions equivalent premium under section 55 of the 1993 Act or article 3 of the 2016 Order,

(ii) under regulation 2.C.18 (repayment of contributions), or

(iii) by the payment of a transfer value payment on transfer out under Chapter 2.F (transfers), or

(d) any period of service which would result in the aggregate mentioned in paragraph (1) exceeding 45 years.

(3) A member’s pensionable service must not exceed 45 years unless—

(a) the member gives notice in writing to the Secretary of State and the member’s employing authority of an intention to remain in pensionable service beyond 45 years, and

(b) that notice is received by the Secretary of State and the member’s employing authority—

(i) not earlier than three months before the member reaches 45 years pensionable service, and

(ii) by the end of the pay period during which the member reaches the 45 year limit.

(4) If the notice required by paragraph (3) has been properly received and the member has pensionable service in excess of 45 years—

(a) benefits under this Part shall be calculated by reference to a maximum of 45 years of pensionable service, and

(b) the Secretary of State shall select the years by reference to which the benefits are to be calculated, selecting the years which produce the most favourable result to the member.

(5) If, when the employment in which a person is an active member ceases, a payment is made in respect of untaken leave, for the purpose of this Part—

(a) the member’s pensionable service is treated as continuing for a period equal to the period of leave in respect of which payment is made, and

(b) the payment is treated as the member’s pensionable pay for that period.

(6) In the case of a pensioner member or deferred member entitled to a pension under regulation 2.D.5 (partial retirement), paragraph (2)(b) only applies to so much of the member’s pensionable service as is mentioned in regulation 2.D.5(9)(a) (the specified percentage of the pensionable service as respects which the member is an active member on the option day).

(7) Regulation 2.A.3 makes further provision where service is in part-time employment.

(8) Where a member is also a member of the 1995 Section, any reference in this Part to “45 years” shall be taken to be a reference to a shorter period determined by the formula—

$SP=45years−LPS$

where—

SP is the shorter period, measured in years and days, and

LPS is the length of pensionable service (within the meaning of the 1995 Regulations), measured in years and days, giving rise to membership of the 1995 Section and, in the case of a member of that Section who has become entitled to a pension (including a preserved pension) under that Section, including any period that was taken into account for the purpose of determining whether the member was entitled to that pension, or for the purpose of calculating the amount of that pension.

Meaning of “pensionable service”: part-time service

2.A.3

(1) The number of days of a member’s pensionable service in part-time employment for a period is calculated by multiplying the total hours of employment during the period by 7, and dividing by the number of hours of employment per week for a comparable whole-time employment.

This is subject to paragraphs (2) to (6).

(2) If the part-time employment is for a specified number of sessions per week—

(a) paragraph (1) does not apply, and

(b) the number of days of the member’s pensionable service in the part-time employment for the period is calculated by multiplying the number of sessions of employment during the period by 7, and dividing by the number of sessions per week of the length of the specified sessions for a comparable whole-time employment.

This is subject to paragraphs (3) to (6).

(3) If during the period for which a part-time employment is held there is an alteration—

(a) in the case of an employment to which paragraph (1) applies, in the number of hours of employment per week for a comparable whole-time employment, or

(b) in the case of an employment to which paragraph (2) applies, in the number of specified sessions per week or the length of those sessions for a comparable whole-time employment,

separate calculations must be made under paragraph (1) or, as the case may be, paragraph (2) for the periods before and after the alteration.

(4) If, apart from this paragraph, a member’s pensionable service in respect of the part-time employments held for a period, calculated in accordance with paragraph (1) or (2), would exceed that period, the excess is ignored.

(5) Paragraphs (1) and (2) do not apply for the purposes of regulation 2.A.2(3) (45 year limit), and for those purposes part-time employments held concurrently are treated as a single employment.

(6) Temporary additional sessions are ignored in calculating a member’s pensionable service in a part-time employment.

Pensionable service: breaks in service

2.A.4

(1) Paragraph (2) applies if a member is absent from work because of—

(a) illness or injury,

(b) maternity leave,

(d) paternity leave, ...

(e) parental leave or shared parental leave , or

(f) parental bereavement leave.

(2) The period of absence counts as pensionable service if the member contributes to this Section of the scheme under regulation 2.C.1 in respect of the period of absence.

(3) If a member is on leave of absence but does not fall within paragraph (1)(a) to (f), and contributes to this Section of the Scheme under regulation 2.C.1 by contributions made at the same intervals as those made by the member before the absence, the maximum period of such leave that can be counted as pensionable service under this paragraph is—

(a) where the member contributes for a continuous period of 6 months commencing with the first day of the member’s leave of absence, 6 months, and

(b) where the member contributes for a continuous period of less than 6 months commencing with the first day of the member’s leave of absence, the period in respect of which the member pays those contributions.

(3A) If, having paid contributions for the period mentioned in paragraph (3)(a) a member remains on a leave of absence that does not fall within paragraph (1)(a) to (f) and contributes to this Section of the Scheme both member contributions under regulation 2.C.1 and employer contributions under regulation 2.C.5 by contributions made at the same intervals as those made by the member before the absence, the maximum period of such leave that can be counted as pensionable service under this paragraph is—

(a) where the member contributes for a continuous period of 18 months commencing immediately after the expiry of the period mentioned in paragraph (3)(a), 18 months, and

(b) where the member contributes for a continuous period of less than 18 months commencing immediately after the expiry of the period mentioned in paragraph (3)(a), the period in respect of which the member pays those contributions.

(4) This paragraph applies if a person—

(a) ceased to be an active member because of—

(i) ceasing to be employed in an employment in which the person is eligible to be such a member, or

(ii) exercising the option under regulation 2.B.5 (opting out of this Section of the Scheme), and

(b) less than 12 months after the date on which the person ceased to be an active member becomes such a member again.

(5) If paragraph (4) applies, the person’s pensionable service before the person ceased to be an active member and after the person became such a member again is treated as a single continuous period of pensionable service, unless paragraph (6) applies.

(6) This paragraph applies if—

(a) the person does not become a deferred member in respect of the pensionable service before the break in which the person was an active member,

(b) the person has received a repayment of contributions under regulation 2.C.18 in respect of that service (but see paragraph (8)), or

(c) the person’s rights under this Section of the Scheme in respect of that service have been extinguished under regulation 2.F.7 because a transfer value payment has been made in respect of them.

(7) In the case of a member who leaves pensionable service whilst the person is absent from work because of—

(a) illness or injury,

(b) maternity leave,

(d) paternity leave, ...

(e) parental leave or shared parental leave , or

(f) parental bereavement leave.

this regulation applies as if the reference to 12 months in paragraph (4)(b) were a reference to 3 years.

(8) Paragraph (6)(b) does not apply if the person repays to the Secretary of State any contributions repaid to the person as mentioned in that paragraph, together with any interest paid to the person on those contributions, before the expiry of the period of 6 months beginning with the date on which the person becomes an active member again.

(9) For the regulations where paragraph (5) applies in respect of the service in which the person was an active member and becomes an active member again, see Chapter 2.G (re-employment and rejoining this Section of the Scheme).

Qualifying service

Meaning of “qualifying service”

2.A.5

(1) In this Part, references to a member’s qualifying service, are references to the aggregate of the following periods—

(a) the member’s pensionable service under this Part other than such pensionable service as is referred to in regulation 2.A.2(1)(c) (transferred-in service),

(b) in the case of a person in respect of whom a transfer value in respect of his rights under another pension arrangement (including the 1995 Section) has been accepted under Chapter 2.F (transfers), a period equal to the person’s period as an active member in any occupational pension scheme in respect of which the rights accrued,

(i) became an active member on the transfer of the person’s employment to a new employer as the result of a transfer of an undertaking to that employer, and

(ii) has rights under another occupational pension scheme to which the person was eligible to belong in the person’s employment with the former employer, in respect of which no transfer payment has been accepted under regulation 2.F.10,

the period of employment that qualified the member for those rights,

(d) any period treated as qualifying service under paragraph (3), (5) or (6) or under regulation 2.A.6, ...

(e) where the member ceased to be an active member under Part 3 not more than 12 months before becoming a member under this Part, any period of qualifying service under Part 3.

(f) in the case of a person—

(i) who is eligible to join this Section of the Scheme by virtue of regulation 2.B.1(5)(c), and

(ii) for whom the interval between leaving the 1995 Section and joining this Section of the Scheme is less than one month,

a period equal to the period of qualifying service (within the meaning of the 1995 Regulations), measured in years and days, that the member was entitled to count under regulation C3 of the 1995 Regulations when the member left that scheme ; ...

(g) in the case of a 2008 Section Optant, any period of qualifying service the member is entitled to count under Chapter 2.K.

(h) in the case of a Waiting Period Joiner referred to in regulation 2.L.1, a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section; ...

(i) in the case of a person who—

(i) ceased to be an active member of the 1995 Section on leaving NHS employment,

(ii) became a deferred member of that Section on leaving that employment and has not since become a pensioner member of that Section between the date of leaving that employment and joining this Section of the Scheme, and

(iii) became an active member of this Section of the Scheme during the period beginning with 1st October 2008 and ending with 31st March 2015 and five years or more since last leaving NHS employment,

a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section,

(j) in the case of a person who—

(i) was a deferred member of the 1995 Section who gave notice for the purposes of paragraph (1) or (1A) of regulation B4 of the 1995 Regulations (opting out of this Section of the Scheme),

(ii) as a result of that notice was treated as ceasing to be an active member of that Section,

(iii) pursuant to that notice remains opted-out of that Section for five years or more, and

(iv) became an active member of this Section of the Scheme during the period beginning with 1st October 2008 and ending with 31 March 2015,

a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section, and

(k) in the case of a person who—

(i) was a deferred member of the 1995 Section who gave notice for the purposes of paragraph (1) or (1A) of regulation B4 of the 1995 Regulations and following that notice, ceased to be an active member of that Section for any one period of five years or more comprising the aggregate of—

(aa) any period during which the person left NHS employment, and

(bb) any period during which the person was treated as never having been an active member of that Section in accordance with paragraph (3) of regulation B4 of those Regulations in respect of one or more later periods of NHS employment entered into after having given the notice for the purposes of paragraph (1) or (1A) of that regulation, and

(ii) became an active member of this Section of the Scheme during the period beginning with 1st October 2008 and ending with 31st March 2015,

a period equal in length to the period of qualifying service which the member is entitled to count under the 1995 Section.

(2) Paragraph (3) applies if a member who is employed on a casual basis—

(a) ceases to pay contributions because of a break in the employment in which the member is an active member of a period not exceeding three months, and

(b) re-enters employment in which the member is eligible to be an active member on the same basis after the break.

(3) For the purposes of this Part the member is treated—

(a) as continuing to be in qualifying service during the break, and

(b) as not being required to rejoin this Section of the scheme on re-entering the employment.

(4) For the other rules applying where there is a short break in service, see regulation 2.A.6.

(5) If—

(a) a pension becomes payable to a member under regulation 2.D.11 (early retirement on termination of employment by employing authority) in a case where regulation 2.D.13(5) applies, and

(b) the member has elected to take benefits under regulation 2.D.11 only in respect of the old employment and to continue to accrue rights to benefits in respect of any continuing employments in which the member is an active member,

the pensionable service in respect of which that pension is calculated is treated as qualifying service in relation to any employment in respect of which rights to benefits continue to accrue.

(6) In determining the service that is pensionable service for the purposes of this regulation, regulation 2.A.3 (meaning of “pensionable service”: part-time service) does not apply, but for those purposes part-time employments held concurrently are treated as a single employment.

Qualifying service: disregard of breaks in service

2.A.6

(1) This regulation applies for the purpose of calculating the qualifying service of a member whose pensionable service ceases for an interval (other than in circumstances where regulation 2.A.5(2) applies).

(2) If the interval—

(a) does not exceed one month, or

(b) is due to a trade dispute,

the member’s qualifying service before and after the interval is treated as continuous for the purpose of calculating the member’s qualifying service after the interval (but the period of the interval is ignored).

Calculating service

Calculation of periods of membership or service

2.A.7

(1) References in this Part to any period expressed in days are references to the period in question ignoring 29th February, expressed in days.

(2) For the purposes of this Section of the Scheme, and except where provided otherwise in this Part, periods of service are to be expressed in the first instance in complete days or fractions of a day, and the initial aggregation of periods that require to be aggregated is done in the first instance by reference to periods so expressed.

(3) If, when all periods of service that require to be aggregated have been aggregated, there is any excess part day over the number of whole days, that excess is rounded up to a full day.

(4) If service is referred to as service in years and days—

(a) the days referred to in paragraph (2), and

(b) the full days referred to in paragraph (3),

are converted into years and days on the assumption that a year contains 365 days.

(5) If service is referred to as service in years—

(a) the days referred to in paragraph (2), and

(b) the full days referred to in paragraph (3),

are converted into years by dividing the number of days by 365, and using the result to four decimal places.

Pensionable pay

Meaning of “pensionable pay”

2.A.8

(1) In this Part, subject to the following provisions of this regulation, “pensionable pay” meansall salary, wages, fees and other regular payments made to a person in respect of employment in which the person is an active member of this Section of the Scheme.

(2) In the case of a member who, in addition to one or more such employments, holds an honorary office or appointment, any distinction award payable to the member as a consequence of holding the honorary office or appointment, is treated—

(a) in the case of a member in one such employment, as pensionable pay of that employment, and

(b) in the case of a member in two or more such employments, as pensionable pay of such of those employments as the Secretary of State considers appropriate.

(3) “Pensionable pay” does not include—

(a) bonuses,

(aa) pay awards and pay increases that are expressed by the Secretary of State to be non-consolidated,

(b) payments made to cover expenses, or

(4) If—

(a) a person is an active member in respect of two or more part-time employments, and

(b) in the opinion of the Secretary of State, the total pensionable pay for the employments (apart from this paragraph) exceeds the amount that would be the pensionable pay for a comparable whole-time employment, not held concurrently with any other employment under which services of the kinds performed in the two or more part-time employments are performed,

the excess pensionable pay is ignored for the purposes of this Part.

(5) In the case of a non-GP provider who is not in receipt of any salary, wages, fees or any other regular payment, pensionable pay means practitioner income less—

(a) any sum on account of practice expenses (for these purposes, contributions payable under regulation 2.C.1(5) or (6) are neither practitioner income nor practice expenses); and

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

(6) For the purposes of this regulation, the practitioner income of a non-GP provider means income that accrues to the non-GP provider which is derived from—

(a) a GMS contract;

(b) a PMS agreement;

(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 certification services, commissioned services , collaborative services or health-related functions exercised under section 75 of the 2006 Act.

(7) In the case of a non-GP provider who is in partnership with a type 1 medical practitioner practising in partnership, the pensionable earnings of each non-GP provider who is a partner in a partnership shall be calculated by aggregating the pensionable earnings of each partner (including for this purpose, any amount that would constitute pensionable earnings in the case of any of them who are not included in the scheme) and, subject to paragraph (8), dividing the total equally by reference to the number of such partners.

(8) If the non-GP providers and any type 1 medical practitioners 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.

(9) The calculations described in paragraph (8) will be made by NHS England or the Local Health Board ... to which the partners are required to give notice of their election in accordance with paragraph (10).

(10) Non-GP providers and any type 1 medical practitioners who are partners in any partnership must exercise the election described in paragraph (8) by giving notice in writing to their host ... Board in accordance with paragraph (11).

(11) A notice given under this regulation—

(a) must be signed by all the non-GP providers and type 1 medical practitioners in the partnership and must state as a fraction each non-GP provider’s and practitioner’s share in the partnership profits;

(b) will take effect—

(i) from the date agreed between the partners and NHS England or Local Health Board concerned; or

(ii) if no agreement is reached, a date decided by the Secretary of State;

(c) will continue in effect until cancelled or amended by a subsequent notice in writing signed by all the partners in the partnership;

(d) will be automatically cancelled upon a change in the members of the partnership.

(12) Paragraphs (13) to (19) apply to a member who has remediable service within the meaning of section 1 of the Public Service Pensions and Judicial Offices Act 2022 that is pensionable service under this Section of the scheme by virtue of section 2(1) of that Act (remedial service treated as pensionable under Chapter 1 legacy schemes) and whose pensionable pay and pensionable service in this Section of the Scheme is derived from contributions made to the 2015 Scheme in the relevant scheme years in respect of that remediable service, if—

(a) at any time during that period of service, the terms of the member’s employment contract required the member to work less than whole-time, according to those terms, for any period of time; and

(b) the member received a relevant payment.

(13) The member, or if the member is deceased, the member’s personal representatives, may elect for all relevant payments to be included as pensionable pay for the purposes of this regulation, and for service in respect of that pensionable pay to be included in the member’s pensionable service for the purposes of regulations 2.A.2 and 2.A.3.

(14) The member’s employing authority must before 1st January 2026, or in exceptional circumstances such later time as the scheme manager decides, send a notice in writing to the member or as the case may be, the member’s personal representatives, that they may make an election under paragraph (13).

(15) The notice referred to in paragraph (14) must specify the amount of contributions the member and the member’s employing authority will be required to pay, and the amount of pensionable pay and pensionable service the member will be entitled to in respect of those contributions, if the member or as the case may be, the member’s personal representatives, makes an election under paragraph (13).

(16) An election under paragraph (13) must be—

(a) made—

(i) by the member or as the case may be, the member’s personal representatives, in writing in such form and including such information as the member’s employing authority requires;

(ii) in respect of all relevant payments received by the member; and

(b) received by the member’s employing authority before—

(i) the end of the period of three months beginning with the day on which the member is provided with the notice under paragraph (14); or

(ii) such later date before 1st July 2026 as the member’s employing authority considers reasonable in all the circumstances.

(17) For the purposes of this regulation, a relevant payment means so much of a payment of salary, wages, fees or other regular payment made to a member by the employing authority—

(a) in respect of any period of time worked by the member in excess of the work required by the terms of their employment contract described in paragraph (12)(a) up to the whole-time equivalent according to the terms of the member’s employment contract during a scheme year falling within the period of the member’s remediable service; and

(b) that was treated by the member’s employing authority as a payment for overtime for the purposes of regulation 27 of the 2015 Scheme.

(18) Where a member, or as the case may be, the member’s personal representatives, has made an election under paragraph (13), that member will be treated as if they had made an election under regulation 27A(2) of the 2015 Scheme (election for relevant payments to be included as pensionable earnings).

(19) If a member, or as the case may be, the member’s personal representatives, does not make an election under paragraph (13), all relevant payments made to that member will be treated as payments for overtime for the purposes of this regulation.

Pensionable pay: breaks in service

2.A.9

(1) Paragraph (2) applies if a member is absent from work because of—

(a) illness or injury,

(b) maternity leave,

(d) paternity leave, ...

(e) parental leave or shared parental leave , or

(f) parental bereavement leave

and the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 are reduced or cease.

(2) For the purposes of this Part (apart from regulations 2.C.1 and 2.C.2), and subject to paragraph (3) in the case of a member who is not a non-GP provider and paragraph (7) in the case of a member who is a non-GP provider, amounts equal to the pensionable pay that the member would have received if those circumstances had not applied are treated as having been paid to the member.

(3) Paragraph (2) does not apply to a member who is not a non-GP provider falling within paragraph (1)(a) as respects any period after the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 have ceased to be paid to the member.

(4) For the purposes of regulations 2.C.1 and 2.C.2, if for any period whilst the member falls within—

(a) paragraph (1) the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 are reduced, amounts equal to the reduced earnings are treated as pensionable pay, and

(b) paragraph (1)(b) to (f) the earnings used to calculate the member’s pensionable pay under regulation 2.A.8 are reduced, during any period following that period whilst the member continues to fall within that paragraph and no such earnings are paid, amounts equal to the reduced earnings are treated as pensionable pay.

(5) For the purposes of paragraph (4)(b), any pay received by a woman on maternity leave in respect of any days during which the member returns to work for the purposes of keeping in touch with the workplace is to be ignored.

(6) For the purposes of this Part, during any period of absence which counts as pensionable service under regulation 2.A.4(3) or (3A) (up to 24 months’ leave of absence with full contributions) amounts equal to the rate of the member’s pensionable pay immediately before the absence are treated as pensionable pay.

(7) In the case of a non-GP provider who—

(a) is one of a number of non-GP providers or practitioners who have elected as described in regulation 2.A.8(8), each non-GP provider’s or 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;

(b) except where the non-GP provider’s pensionable pay falls to be calculated as described in sub-paragraph (a), the non-GP provider 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.

(8) If the earnings used to calculate a member’s pensionable pay cease during a period of absence to which this regulation applies—

(a) a non-GP provider falling within paragraph (1)(a) will, subject to sub-paragraph (b), be treated as having continued 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 until the end of that 12 month period;

(b) a non-GP provider falling within paragraph (1)(b) to (f) of this regulation who paid contributions on the basis of reduced earnings in accordance with paragraph (4)(b) will, subject to paragraph (9), continue to pay contributions at that rate, except that no refund of contributions or other benefit will be payable until the member actually leaves pensionable employment;

(c) a member other than a non-GP provider will, subject to paragraph (5), be treated as having left pensionable employment except that no refund of contributions or other benefit will be payable until the member actually leaves pensionable employment.

(8A) For the purposes of paragraph (8)(a)—

(a) during the 12 month period, the non-GP provider’s pensionable earnings will be calculated as described in paragraph (7)(a) or (b);

(b) at the end of the 12 month period, when the member is regarded as having left pensionable employment, no refund of contributions or other benefit will be payable until the member actually leaves employment.

(9) For the purposes of paragraph (8) (b), the rate of contributions payable shall be the rate that would have been payable on the basis of reduced earnings in accordance with paragraph (4)(a) had the non-GP provider’s reduced earnings excluded any earnings for a day during which the non-GP provider, whilst on maternity leave, returned to work for the purposes of keeping in touch with the workplace.

(10) If a member fails to pay any contributions which are required to be paid to this Section of the Scheme in respect of a period of absence to which this regulation applies, the member will be treated as having left pensionable employment except that no refund of contributions or other benefit shall be payable unless the member actually leaves pensionable employment.

(11) If a member to whom ... this regulation applies leaves pensionable employment or, by virtue of paragraph (8)(c), (8A)(b) or (10), is treated as having left pensionable employment, without becoming entitled to a preserved pension, then if the member later returns to pensionable employment regulation 2.A.4(4) will apply as if the reference to 12 months were a reference to 3 years.

(12) The benefits payable on the death of a member whose earnings ceased during a period of absence to which paragraph (7) applies will be calculated as if the member had died in pensionable employment on the day before the member’s earnings ceased.

Reckonable pay

Meaning of “reckonable pay”: general

2.A.10

(1) This regulation applies for the purpose of determining the meaning of “reckonable pay” in relation to—

(a) a member whose active membership ceases, ...

(b) a member becoming entitled to the immediate payment of a pension during the member’s active membership period—

(i) on the exercise of the option under regulation 2.D.5 (partial retirement: members aged at least 55), or

(ii) under regulation 2.D.1(1)(b)(ii) ; or

(2) This regulation is subject to regulations 2.A.11 to 2.A.14 , 2.K.7 and 2.K.9 to 2.K.11.

(3) A member’s “reckonable pay” is determined by the formula—

$$IRP x (RPa/RPi)$Where—IRP is the interim reckonable pay determined in paragraph (4), (6) or (7), as appropriate, before any adjustment for inflation in accordance with regulation 2.A.11,RPa is the annual rate of retirement pension the member would be entitled to if the reckonable pay used to calculate it was the interim reckonable pay, including any adjustment for inflation described in regulation 2.A.11, andRPi is the annual rate of retirement pension the member would be entitled to if the reckonable pay used to calculate it was the interim reckonable pay, excluding any adjustment for inflation described in regulation 2.A.11, but instead including any increases that pay would attract if it was the annual rate of an official pension within the meaning of section 5(1) of the Pensions (Increase) Act 1971.$

(4) If the period of the member’s pensionable service ending with the relevant day equals 365 days, “interim reckonable pay” means the member’s pensionable pay for that period.

(5) In this regulation—

(a) “the relevant day” means—

(i) in a case within paragraph (1)(a), the day on which the member’s active membership ceases, ...

(ii) in a case within paragraph (1)(b), the day before that on which the member becomes entitled to the pension;

(iii) in a case within paragraph (1)(c), the member’s last day of pensionable service.

(b) “the best consecutive 1095 day period” shall be determined by comparing—

(i) the period of 1095 days immediately preceding the relevant day (Period 1);

(ii) the period of 1095 days which overlaps Period 1 by 730 days (Period 2);

(iii) the period of 1095 days which overlaps Period 2 by 730 days,

and so on.

(6) Except where paragraph (4) or (7) applies, in this regulation “interim reckonable pay” means one-third of the member’s pensionable pay for the period of 1095 days—

(a) that begins—

(i) during the member’s pensionable service, and

(ii) within the period of 10 years ending with the relevant day, and

(b) for which the member’s pensionable pay was the highest (“the best consecutive 1095 day period”).

(7) If the member’s pensionable service within the period of 10 years ending with the relevant day—

(a) is less than 365 days, or

(b) exceeds 365 days but is less than 1095 days,

“interim reckonable pay” means the member’s pensionable pay for the period of the member’s pensionable service, divided by the number of days in that period and multiplied by 365.

(8) If two or more periods of pensionable service are treated as a single continuous period of pensionable service under—

(a) regulation 2.A.4(5) (pensionable service: breaks in service), or

(b) regulation 2.G.3(2) (exception to general rule in regulation 2.G.2),

the references in—

(i) paragraph (4) to a period of pensionable service equalling 365 days,

(ii) paragraph (5) to a period of 1095 days,

(iii) paragraph (7) to the period of pensionable service less than 365 days or more than 365 days but less than 1095 days,

are references to periods together amounting to periods of that length, disregarding any breaks during the single period.

(9) Paragraph (8) does not apply if the other employment is an employment in respect of which the member continues to accrue benefits in accordance with regulation 2.D.13 despite being entitled to a pension under regulation 2.D.11.

(10) If—

(a) a person’s reckonable pay in respect of an employment that the person has left falls to be determined under this regulation by reference to the person’s pensionable pay for any period in respect of an employment, and

(b) the person held that employment concurrently during that period with another employment in which the person was an active member,

the member’s pensionable pay for that period in the other employment must be taken into account in that determination.

(11) For the purposes of this regulation, pensionable service does not include—

(a) any period of pensionable service that a member is entitled to count under Chapter 2.F unless the transfer value payment in respect of that service is accepted from a corresponding 2008 scheme;

(b) any period of pensionable service that a 2008 Section Optant is entitled to count under—

(i) regulation 2.K.3;

(ii) regulation 2.K.5, or

(iii) regulation 2.K.13.

Adjustments for inflation in determining reckonable pay under 2.A.10

2.A.11

(1) In determining—

(a) the pensionable pay for the period of pensionable service referred to in 2.A.10(4),

(b) the period of 1095 days for which the member’s pensionable pay was the highest for the purposes of regulation 2.A.10(6), or

the amount of pensionable pay is adjusted for inflation.

(2) The reference in paragraph (1) to adjusting the amount of pensionable pay for inflation, is a reference to increasing the member’s pensionable pay (for a specified period or periods) by an amount equal to the amount by which, at the relevant day, an official pension within the meaning of section 5(1) of the Pensions (Increase) Act 1971 first qualifying for an increase under that Act on the same day as the specified period, or periods, ended, would have been increased (if at all).

(3) In this regulation—

(a) “specified period” means any single scheme year falling in the period, or periods, referred to in 2.A.10(4), (6) or (7), and

(b) “the relevant day” has the meaning given in regulation 2.A.10(5).

Restriction on pensionable pay used for calculating benefits in respect of capped transferred-in service

2.A.12

(1) This regulation applies for determining the amount of a member’s pensionable pay for the purposes of calculating so much of any benefit under this Section of the Scheme as falls to be calculated by reference to capped transferred-in service.

(2) If a member’s pensionable pay exceeds the permitted maximum, the excess is disregarded for the purposes of any such calculation as is mentioned in paragraph (1).

(3) In this regulation “permitted maximum” means–

(a) in relation to the tax year 2008-09, £117,600, and

(b) in relation to any later tax year, the figure found for that year under paragraphs (5) and (6).

(4) If the retail prices index for the month of September preceding the tax year 2009-10 or any later tax year is higher than it was for the previous September, the figure for that year is an amount arrived at by—

(a) increasing the figure for the previous tax year by the same percentage as the percentage increase in the retail prices index, and

(b) if the result is not a multiple of £600, rounding it up to the nearest amount which is such a multiple.

(5) If the retail prices index for the month of September preceding the tax year 2009-10 or any later tax year is not higher than it was for the previous September, the figure for that year is the same as for the previous tax year.

(6) In this regulation—

(a) “capped transferred-in service” has the meaning given by regulation 2.F.12; and

(b) “pensionable pay” has the meaning given by regulation 2.A.8.

Meaning of “reckonable pay”: non-concurrent part-time employment

2.A.13

(1) This regulation applies if a member’s reckonable pay falls to be determined under regulation 2.A.10 by reference to the member’s pensionable pay for any period for a part-time employment that was not held concurrently with any other such employment in which the member was an active member.

(2) The member’s reckonable pay for that period in respect of the part-time employment is the amount that would have been paid in respect of that employment for that period if it had been a whole-time employment not held concurrently with any other employment.

This is subject to paragraph (4).

(3) For the purposes of paragraph (2) it is assumed that the same rate of pay per hour or session (or part of an hour or session) is paid for the whole-time employment as is paid per hour or session (or part of an hour or session) for the part-time employment.

(4) If, in a case where, apart from this paragraph, paragraph (2) would apply, it appears to the Secretary of State that, by reason of exceptional circumstances, the application of the assumptions in paragraph (3) for the purposes of paragraph (2) would result in an excessive amount being given by paragraph (2), that amount must be reduced by such amount as is in the opinion of the Secretary of State appropriate having regard to what would have been paid for that period in respect of a comparable whole-time employment.

(5) This regulation does not apply to the calculation of the reckonable pay of an active member or a pensioner member for the purposes of regulation 2.E.17(1) or (2) (lump sum payable on death of active or pensioner member).

Meaning of “reckonable pay”: concurrent part-time employments

2.A.14

(1) This regulation applies if under regulation 2.A.10(10) a member’s reckonable pay falls to be determined by reference to the member’s pensionable pay for any period for two or more part-time employments held concurrently during that period.

(2) The member’s reckonable pay for that period is calculated as follows—

Step 1

Calculate the reckonable pay for each of the employments under regulation 2.A.13 as if it were not held concurrently with any other such employment.

Step 2

Find the appropriate fraction for each of the employments (see paragraph (3)).

Step 3

Add together the appropriate fraction of the reckonable pay for each of the employments as calculated at Step 1.

(3) Except where paragraph (4) applies, the appropriate fraction for an employment is—

$$HPWTHPW$where—HPW is the number of hours per week of the employment, andTHPW is the total hours per week of both or all the employments.$

(4) The appropriate fraction for an employment for a specified number of sessions per week is—

$$SPWTSPW$where—SPW is the number of sessions per week of the employment, andTSPW is the total sessions per week of both or all the employments.$

(5) If—

(a) one or more of the employments is an employment for a specified number of sessions per week, and

(b) one or more of the employments is not such an employment,

the denominator for the fractions given in paragraph (3) and (4) is calculated on the basis that a session is 3.5 hours or such number of hours as the Secretary of State may in any particular case determine.

Out of hours providers

2.A.15

(1) For the purposes of these Regulations, an OOH provider is—

(a) a company limited by guarantee (which is not otherwise an employing authority)—

(i) in which all the members of the company are registered medical practitioners, APMS contractors, GMS practices or PMS practices, and the majority of those members are—

(aa) APMS contractors, GMS practices or PMS practices whose APMS contracts, GMS contracts or PMS agreements require them to provide OOH services; or

(bb) registered medical practitioners who are partners or shareholders in an APMS contractor, a GMS practice or a PMS practice which is a partnership or a company limited by shares and which is required to provide OOH services under its GMS contract, PMS agreement or APMS contract,

(ii) which has a contract with an integrated care board, NHS England, a Local Health Board, an APMS contractor or a GMS or PMS practice for the provision of OOH services, and

(iii) in respect of which an integrated care board, NHS England or Local Health Board appointed by the Secretary of State or the National Assembly of Wales to act on his or its behalf—

(aa) is satisfied that the provision of OOH services by the company is wholly or mainly a mutual trading activity;

(bb) is satisfied that the company has met all the conditions for being an OOH provider in this regulation; and

(cc) has, pursuant to a written application made by the company to it for that purpose, approved the company as an employing authority; or

(b) some other body corporate (which is not otherwise an employing authority) which—

(i) operates in the interests of those who are the recipients of the primary medical services it provides or of the general public;

(ii) operates on a not-for-profit basis;

(iii) is not an associated company in relation to another person;

(iv) has memorandum or articles or rules that—

(aa) prohibit the payment of dividends to its members; and

(bb) require its profits (if any) or other income to be applied to promoting its objects, and

(cc) require all the assets which would otherwise be available to its members generally to be transferred on its winding up either to another body which operates on a not-for-profit basis and whose purpose is to provide health or social care for the benefit of the community or to another body the objects of which are the promotion of charity and anything incidental or conducive thereto,

(v) has at least one member who is—

(aa) an APMS contractor, a GMS practice or a PMS practice; or

(bb) a partner in a partnership that is an APMS contractor, a GMS practice or a PMS practice; or

(cc) a shareholder in a company limited by shares that is an APMS contractor, a GMS practice or a PMS practice,

(vi) has a contract with an integrated care board, NHS England or Local Health Board, an APMS contractor, a GMS practice or a PMS practice, for the provision of OOH services, and

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