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The National Health Service Pension Scheme Regulations 2008

Type Statutory-Instrument

Publication 2008-03-11

Last updated 2026-03-28

State In force

Department King's Printer of Acts of Parliament

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(d) the member’s reckonable pay in respect of the later period may be determined by reference to the earlier period as well as the later period (as a result of regulation 2.A.10(8)).

(3) This regulation is subject to regulation 2.G.6.

Special rules about re-employment of ill-health pensioners

Effect of re-employment on tier 2 ill-health pensions

2.G.4

(1) This regulation applies if a member who is entitled to a tier 2 pension under regulation 2.D.8 in respect of earlier service—

(a) did not opt to exchange that pension for a lump sum in accordance with regulation 2.D.15, and

(b) has re-entered employment (the “further employment”).

(2) Subject to paragraphs (3) and (4), the member ceases to be entitled to the tier 2 ill-health pension under regulation 2.D.8, and becomes entitled to a tier 1 ill-health pension under that regulation.

(3) In a case where the further employment is—

(a) not NHS employment, and

(b) an excluded employment,

paragraph (2) does not apply.

(4) In a case where the further employment is—

(a) NHS employment, and

(b) an excluded employment

paragraph (2) does not apply during the initial period.

(5) As regards a further employment in NHS employment—

(a) paragraph (2) applies from the first tier 1 ill-health pension payment date which falls after the first anniversary of the member’s re-entry into NHS employment, whether or not that day is part of a continuous period of further NHS employment beginning with entry into that employment, and

(b) the member may not rejoin the Scheme in respect of that employment or any other NHS employment until after the first anniversary of the member’s re-entry into NHS employment, whether or not that or any other NHS employment is an excluded employment.

(6) For the purposes of this regulation—

(a) an employment is an excluded employment at any time in a tax year, in relation to a member, if the member’s earnings at that time for the purposes of national insurance from the employment and any other employments are such that the lower earnings limit for that year is not exceeded,

(b) for the purposes of paragraph (2) an employment that has been an excluded employment in a tax year is not treated as ceasing to be such an employment until the first day following the end of the pension pay period for the tier 2 ill-health pension in which the limit described in sub-paragraph (a) is first exceeded, and

(c) “the initial period” means the period of 12 months beginning with the day on which the member first enters an employment which results in this regulation applying.

(7) A member who, before attaining the age of 65, has ceased to be entitled to a tier 2 ill-health pension under paragraph (2), and who—

(a) is in further NHS employment and ceases to be employed at all during the initial period, or

(b) is in further employment that is not NHS employment and ceases to be employed in that further employment within a period of one year beginning with the day on which that further employment ceased to be an excluded employment,

may apply to the Secretary of State under this paragraph to become entitled to a tier 2 ill-health pension.

(8) An application under paragraph (7)—

(a) where paragraph (7)(a) applies, must—

(i) state that the member has ceased to be employed at all,

(ii) be made within the initial period,

(iii) be made in writing and be accompanied by evidence from a registered medical practitioner that the member meets the condition in regulation 2.D.8(3)(a);

(b) where paragraph (7)(b) applies, must—

(i) state that the member has ceased to be employed at all,

(ii) be made within a period of one year beginning with the day on which that employment ceased to be an excluded employment,

(iii) be made in writing and be accompanied by evidence from a registered medical practitioner that the member meets the condition in regulation 2.D.8(3)(a).

(9) If on an application under paragraph (7) the Secretary of State is satisfied that the member meets the condition in 2.D.8(3)(a), from the day following that on which the member’s last employment ceased—

(a) the member ceases to be entitled to the tier 1 ill-health pension under regulation 2.D.8, and

(b) becomes entitled to a tier 2 ill-health pension under that regulation in respect of the earlier service.

(10) A member who falls within paragraph (1) must—

(a) notify the Secretary of State if the member is in NHS employment at the end of the initial period,

(b) notify the Secretary of State if the member’s aggregate earnings for the purposes of national insurance from employments held in a tax year are such that the lower earnings limit for that year is exceeded,

(c) provide the Secretary of State or any other person specified by the Secretary of State with such further information as the Secretary of State specifies concerning any further employment.

(11) This regulation is subject to regulation 2.G.5.

Re-employed tier 1 ill-health pensioners

2.G.5

(1) This regulation applies to re-employed members who are entitled to a tier 1 ill-health pension under regulation 2.D.8 in respect of the earlier service.

(2) For the purposes of determining whether a member can count 45 years of pensionable service for any purpose, the earlier service and the later service are aggregated.

(3) If the re-employed member became entitled to a tier 1 ill-health pension for the earlier service, and on the termination of the later service the member becomes entitled to—

(a) a tier 1 ill-health pension, or

(b) a tier 2 ill-health pension,

under regulation 2.D.8 in respect of the later service, the re-employed member is entitled to the benefits set out in paragraph (4).

(4) The benefits mentioned in paragraph (3) are—

(a) the member’s original tier 1 ill-health pension in respect of his earlier service, and

(b) a tier 1 or, as the case may be, tier 2 ill-health pension in respect of the later service.

This is subject to paragraph (5).

(5) If the re-employed member—

(a) ceases to be entitled to a tier 1 ill-health pension in respect of the earlier service,

(b) becomes entitled to a tier 2 ill-health pension in respect of that earlier service in accordance with regulation 2.D.9(3), and

(c) on the termination of the later service, the member becomes entitled to a tier 1 or, as the case may be, tier 2 ill-health pension in respect of that later service,

the re-employed member is entitled to the benefits set out in paragraph (6).

(6) The benefits mentioned in paragraph (5) are—

(a) a tier 2 ill-health pension paid in accordance with regulation 2.D.9 in respect of the member’s earlier service, and

(b) a tier 1 ill-health pension in respect of the member’s later service.

Special rule for members transferred out on transfer of undertaking

Deferred pension becoming payable during NHS re-employment as a result of a transfer of undertaking

2.G.6

(1) This regulation applies if a re-employed member becomes entitled to a pension under 2.D.1 or 2.D.4 by virtue of the application of regulation 2.D.13(2)(a) (transfer of undertaking to employing authority).

(2) Regulation 2.G.3 does not apply.

(3) Accordingly, any benefits payable in respect of the later service are calculated without regard to pensionable service in respect of the earlier service.

This is subject to paragraph (4).

(4) For the purposes of determining whether a member can count 45 years pensionable service for any purpose, the earlier service and the later service are aggregated.

CHAPTER 2.H — ABATEMENT

Application of Chapter 2.H

2.H.1

(1) This Chapter applies if —

(a) a person who is a pensioner member of this Section of the Scheme is employed in NHS employment,

(b) the person’s employment is not employment to which the person was transferred as a result of a transfer of an undertaking to the person’s employer,

(i) regulation 2.D.8 (early retirement on ill-health: active members),

(ii) regulation 2.D.10 (early retirement on ill-health: deferred members), or

(iii) regulation 2.D.11(1)(d)(ii) (early retirement on termination of employment by employing authority) in a case where the Secretary of State certified that the member’s employment was terminated in the interests of the efficiency of the service in which the member was employed, and

(d) the person has not reached the age of 65.

(2) In this Chapter “NHS employment” includes—

(a) employment with an employer in respect of whom a direction has been made under section 7 of the Superannuation (Miscellaneous Provisions) Act 1967[^f00058],

(b) employment to which regulations made under section 10 of the Superannuation Act 1972[^f00059] and having effect in Scotland apply,

(c) employment to which regulations made under Article 12 of the Superannuation (Northern Ireland) Order 1972[^f00060] apply,

(d) employment commencing on or before 31st March 2012 to which a scheme made under section 2 of the Superannuation Act 1984 (an Act of Tynwald)[^f00061] applies, and

(e) employment with an employer with whom an agreement has been made under section 235 of the 2006 Act.

(3) In this Chapter, subject to paragraph (4)—

(a) a person to whom this Chapter applies is referred to as an “employed pensioner”,

(b) the pension to which the employed pensioner is entitled is referred to as the “old service pension”,

(d) the employment in which the employed pensioner is employed is referred to as the “new employment”.

(4) This Chapter applies whether or not the person is an active member of this Section of the Scheme in the new employment.

This is subject to paragraph (4A).

(4A) This Chapter does not apply to a person who is a pensioner member of this Section of the Scheme if—

(a) that person is employed by an Independent Provider—

(i) on the day that Provider’s approval as an employing authority takes effect in accordance with Chapter 2.M (“the effective date”); and

(ii) on the day immediately before the effective date; and

(b) any of paragraphs (4B), (4C) or (4D) apply to that person.

(4B) This paragraph applies to a person who is not eligible to be an active member of this Section of the Scheme on the effective date and remains ineligible to be such a member.

(4C) This paragraph applies to a person who exercises an option not to rejoin this Section of the Scheme which takes effect from the effective date and has not been cancelled.

(4D) This paragraph applies to a person who—

(a) is not eligible to rejoin this Section of the Scheme on the effective date,

(b) becomes eligible to do so on the day immediately following the first anniversary of the member entering NHS employment in accordance with paragraph (5)(b) of regulation 2.G.4 (“the day of eligibility”),

(c) exercises an option not to rejoin this Section of the Scheme that takes effect from the day of eligibility has which has not been cancelled.

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

Information

2.H.2

(1) A person who becomes an employed pensioner must—

(a) inform the person’s employer in the new employment and any other person that the Secretary of State may specify that the old service pension is payable, and

(b) where requested, provide any information about their relevant income in the new employment to the Secretary of State or to any other person that the Secretary of State may specify.

(2) A person who ceases to be an employed pensioner in one new employment and becomes an employed pensioner in another new employment must—

(a) inform the person’s employer in the other new employment, and any other person that the Secretary of State may specify, that the old service pension is payable, and

(b) where requested, provide any information about their relevant income in the other new employment to the Secretary of State or to any person that the Secretary of State may specify.

(3) For the meaning of “relevant income” see regulation 2.H.4.

Reduction of pension

2.H.3

(1) If the condition in paragraph (2) is met, the amount of the old service pension for any financial year is reduced.

(2) The condition is that the employed pensioner’s relevant income for the financial year exceeds the employed pensioner’s previous pay.

(3) The amount of the reduction under paragraph (1) is equal to that excess but cannot exceed the enhancement amount.

(4) For the meaning of “relevant income” and “enhancement amount” see regulation 2.H.4.

(5) For the meaning of “previous pay” see regulation 2.H.5.

(6) For the purpose of calculating the reduction to be made under paragraph (1) in respect of any part of a financial year, the amount of the member’s previous pay will be reduced proportionately.

(8) If the member has a guaranteed minimum under section 14 of the 1993 Act in relation to the old service pension, nothing in this regulation requires the reduction of the old service pension below the amount of the member’s guaranteed minimum in relation to it.

Meaning of “relevant income”

2.H.4

(1) The employed pensioner’s relevant income for a financial year is the aggregate of—

(a) the amount of pay received by the employed pensioner during that year from the new employment (assuming, in any case where the employed pensioner is not an active member of this Section of the Scheme in the new employment, that the employed pensioner is such a member), and

(b) the enhancement amount in relation to the old service pension.

(2) The enhancement amount, in relation to an old service pension, is the difference between—

(a) the amount of that pension for that year, and

(b) the amount that that pension would have been had it been payable under regulation 2.D.4 (early payment of pensions with actuarial reduction).

(3) If the old service pension is payable under 2.D.8 or 2.D.10 (ill-health pensions) to an employed pensioner who had not reached the age of 55 at the time when entitlement to the pension arose, for the purposes of paragraph (2)(b)—

(a) the fact that entitlement to a pension under regulation 2.D.4 depends on reaching that age is ignored, but

(b) the employed person’s actual age at the relevant time is taken into account in determining the reduction to be made under regulation 2.D.4(2).

(4) If the old service pension is a tier 2 ill-health pension, for the purposes of paragraph (2)(b), only the employed pensioner’s actual pensionable service at the time when entitlement to the pension arose is taken into account in determining the amount that would have been payable under regulation 2.D.4.

(5) If the employed pensioner exercised the option under regulation 2.D.14 (general option to exchange part of pension for lump sum) in relation to the old service pension, the resulting reduction in the pension is ignored for the purposes of this regulation.

(6) The resulting reduction in the pension is taken into account for the purposes of this regulation if the employed pensioner—

(a) exercised the option under regulation 2.D.18 in relation to the old service pension, or

(b) is a 2008 Section Optant who was entitled to a lump sum under regulation 2.K.12 in relation to the old service pension.

(7) References in this regulation to the amount of a pension for any financial year are to its amount for that year after any increases payable under the Pensions (Increase) Act 1971[^f00062] in respect of that pension, including the increases that would have been payable in respect of any amount not paid because of a reduction ignored under paragraph (5).

Meaning of “previous pay”: general

2.H.5

(1) For the purposes of this Chapter an employed pensioner’s previous pay is the greater of—

(a) the employed pensioner’s reckonable pay for the purposes of the old service pension, and

(b) the annual rate of pay for the old employment at the time it ceased.

This is subject to paragraph (3) and regulations 2.H.6 and 2.H.7.

(2) In this regulation “annual rate of pay” means the sum of—

(a) the annual rate of so much of the employed pensioner’s pensionable pay immediately before the old service pension became payable as consisted of—

(i) salary,

(ii) wages, or

(iii) other regular payments,

of a fixed nature, and

(b) so much of any fees and other regular payments not of a fixed nature as—

(i) was payable to the employed pensioner during the period of 12 months ending with the day the old employment ceased, and

(ii) formed part of the employed pensioner’s pensionable pay.

(3) The amount to be taken as the employed pensioner’s previous pay must be adjusted in each financial year for inflation.

This is subject to regulation 2.H.6.

(4) The reference in paragraph (3) to adjusting that amount in each financial year for inflation is to increasing it by the same amount as that by which an annual pension equal to that amount would have been increased under the Pensions (Increase) Act 1971 at 6th April in that financial year if—

(a) that pension was eligible to be so increased, and

(b) the beginning date for that pension were the same as the beginning date for the old service pension.

(5) In this regulation “the beginning date”, in relation to a pension, means the date on which it is treated as beginning for the purposes of the Pensions (Increase) Act 1971 (see section 8(2) of that Act).

Meaning of “previous pay”: members with concurrent employments

2.H.6

(1) In the case of an employed pensioner who held one or more other NHS employments as an officer at the same time as the old employments, the amount to be taken as the employed pensioner’s previous pay is the sum of—

(a) the amount of the employed pensioner’s previous pay, in accordance with regulation 2.H.5, and

(b) in respect of any of the other NHS employments as an officer which are held in the financial year mentioned in 2.H.3(2), the annual rate of pay for those employments in that financial year, and

(c) in respect of any of the other NHS employments as an officer which are not held in the financial year mentioned in 2.H.3(2), the pensionable pay for that employment for the period of 12 months ending with the day before the old employment ceased (or, if the employed pensioner was not a member of the Scheme in that employment in that period, the amount that would have been the pensionable pay for it assuming that the employed pensioner had been such a member.

(2) The amount to be taken as the employed pensioner’s previous pay in accordance with paragraph (1) must be adjusted in each financial year for inflation in the manner set out in regulation 2.H.5(4).

Application of this Chapter to part-time employment

2.H.7

(1) This regulation provides for the application of this Chapter where the old employment or the new employment is a part-time employment.

(2) The amount of the employed pensioner’s reckonable pay for the purposes of the old service pension, as referred to in regulation 2.H.5(1)(a), shall be determined without reference to regulation 2.A.13 or 2.A.14 (reckonable pay for concurrent and non-concurrent part-time workers).

Employed pensioners with more than one pension

2.H.8

(1) This regulation provides for the application of this Chapter where a person is entitled to more than one old service pension falling within regulation 2.H.1(1)(c) in any financial year.

(2) In regulation 2.H.3—

(a) for paragraphs (1) to (2) substitute—

(1) If the condition in paragraph (2) is met, the amount of the old service pensions for any financial year are reduced. (2) The condition is that the employed pensioner’s relevant income for the financial year exceeds the employed pensioner’s previous pay for all the old employments. (3) The amount of the reduction under paragraph (1) in the case of each on the pensions is equal to the same proportion of that excess as the amount of the pension for the financial year before the reduction bears to the sum of the pensions for that year before the reduction

(3) In regulation 2.H.4(1)(b) for “the old service pension” substitute “all the old service pensions”.

(4) Regulation 2.H.9 applies as if references to the old service pensions were references to all those pensions.

Provisional reductions and later adjustments

2.H.9

(1) If it appears to the Secretary of State that the condition in regulation 2.H.3(2) will be met in any financial year in respect of the old service pension for that year, the Secretary of State may reduce the amount of that pension paid at any time in the financial year.

(2) Where the old service pension for a financial year is being reduced under this Chapter, the Secretary of State must review the amount of the reduction—

(a) at the end of the financial year, and

(b) at any time during the financial year if it appears to the Secretary of State that—

(i) the amount of the reduction made for the year is or may become incorrect, or

(ii) no reduction should be made.

(3) If at any time during the financial year it so appears, the Secretary of State must make such adjustments, whether by altering the amount of the reduction or by repaying to the employed pensioner any amount that should not have been deducted from the pension, as appear to the Secretary of State to be required.

(4) If at the end of the financial year it is apparent that—

(a) the reduction in the old service pension for the year was excessive, or

(b) no such reduction should have been made,

the Secretary of State must repay the amount due to the employed pensioner.

(5) If at the end of the financial year it is apparent that the old service pension paid for the year exceeded the amount due because the reduction in the old service pension required under regulation 2.H.3 was not made, the employed pensioner must repay the excess to Secretary of State.

(6) Paragraph (5) does not affect the Secretary of State’s right to recover a payment or overpayment in any case where the Secretary of State considers it appropriate to do so.

CHAPTER 2.J — MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

Scheme administrator

Appointment of Scheme administrator

2.J.1

For the purposes of this Part and of Part 4 of the 2004 Act, the Scheme administrator is the NHS Business Services Authority (Awdurdod Gwasanaethau Busnes y GIG)[^f00063].

Claims

Claims for benefits

2.J.2

(1) A person claiming to be entitled to benefits under this Part (“the claimant”) shall make a claim in writing to the Secretary of State.

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

(a) evidence of entitlement,

(b) information required in order to deal with the claim, and

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

as the Secretary of State may from time to time require for the purposes of this Part.

(3) A claim referred to in paragraph (1) may be made by a person or persons other than the claimant where the Secretary of State so provides.

(4) Any claim for benefit required in writing under this Part, and any evidence, information, authority or permission given in connection with that claim, may be made or given by means of an electronic communication where such method of communication is approved by the Secretary of State from time to time.

(5) In this regulation, “electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 2000.

Power to extend time limits

2.J.3

The Secretary of State may extend any time limit mentioned in this Part as it applies in any particular case.

Beneficiaries who are incapable of looking after their affairs

2.J.4

(1) In the case of a beneficiary who, in the opinion of the Secretary of State, is by reason of illness, mental disorder, minority or otherwise unable to look after the beneficiary’s affairs, the Secretary of State may—

(a) use any amount due to the beneficiary under the Scheme for the beneficiary’s benefit, or

(b) pay it to some other person to do so.

(2) Payment of an amount to a person other than the beneficiary under paragraph (1) discharges the Secretary of State from any obligation under the Scheme in respect of the amount.

Commutation of small pensions

2.J.5

(1) The Secretary of State may pay any person entitled to a pension under this Section of the Scheme a lump sum representing the capital value of the pension and of any benefits that might have become payable under this Section of the Scheme on the person’s death apart from the payment if the conditions specified in paragraph (2) are met.

(2) The conditions are that the payment complies with the following requirements (so far as apply)—

(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) the preservation requirements,

(c) regulation 2 of the Occupational Pension Schemes (Assignment, Forfeiture, Bankruptcy etc.) Regulations 1997[^f00064],

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(e) the lump sum rule (see, in particular, paragraph 7 of Schedule 29 to the 2004 Act. trivial commutation lump sums for the purposes of Part 4 of that Act), ...

(f) the lump sum death benefit rule (see, in particular, paragraph 20 of that Schedule: trivial commutation lump sum death benefit for the purposes of that Part) ; and

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

(3) The lump sum must be calculated by the Secretary of State in accordance with advice from the Scheme actuary.

(4) The payment of a lump sum under this regulation discharges all liabilities of the Secretary of State in respect of the pension in question and of any other such benefits as mentioned in paragraph (1).

Reduction in and forfeiture of benefits

Reduction in benefits in cases where loss caused by member’s crime, negligence or fraud

2.J.6

(1) If, as a result of a member’s criminal, negligent or fraudulent act or omission, a loss to public funds occurs that arises out of or is connected with the member’s employment relationship with the member’s employer, the Secretary of State—

(a) may reduce any pension or other benefit payable to, or in respect of, the member under these Regulations by an amount less than or equal to the loss, or

(b) in a case where the loss equals or exceeds the value of the pension or other benefit, reduce them to nil or by any amount less than that value.

(2) Paragraph (1) does not apply so far as the pension or other benefit—

(a) is a guaranteed minimum pension, or

(b) arise out of a transfer payment.

(3) If the Secretary of State proposes to exercise the power under paragraph (1), the Secretary of State must give the member a certificate specifying the amount of the loss to public funds and of the reduction in benefits.

(4) If the amount of the loss is disputed, no reduction may be made under paragraph (1) until the member’s obligation to make good the loss has become enforceable—

(a) under the order of a competent court, or

(b) in consequence of an award of an arbitrator or, in Scotland, an arbiter to be appointed (failing agreement by the parties) by the sheriff.

(5) If the loss is suffered by an employing authority, the amount of any reduction under paragraph (1) must be paid to that authority.

Forfeiture of rights to benefits

2.J.7

(1) The Secretary of State may direct that all or part of any rights to benefits or other amounts payable to or in respect of a member under these Regulations be forfeited if—

(a) the member is convicted of any of the offences specified in paragraph (2), and

(b) the offence was committed before the benefit or other amount becomes payable.

(2) The offences are—

(a) an offence in connection with employment that qualifies the member to belong to this Section of the Scheme, in respect of which the Secretary of State has issued a forfeiture certificate,

(b) one or more offences under the Official Secrets Acts 1911 to 1989 , or under section 18 of, or listed in section 33(3)(a) of, the National Security Act 2023, for which the member has been sentenced on the same occasion to—

(i) a term of imprisonment of at least 10 years, or

(ii) two or more consecutive terms amounting in the aggregate to at least 10 years.

(3) In paragraph (2)(a) “forfeiture certificate” means a certificate that the Secretary of State is satisfied that the offence—

(a) has been gravely injurious to the State, or

(b) is liable to lead to serious loss of confidence in the public service.

(4) The Secretary of State may direct that all or part of any rights to benefits or other amounts payable in respect of a member under these Regulations be forfeited where the benefits or amounts are payable to a person to whom paragraph (5) applies who has been convicted of the murder or manslaughter of that member or of any other offence of which unlawful killing of that member is an element.

(5) This paragraph applies to a person who is—

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

(b) a dependant of the member,

(c) a person not falling within sub-paragraph (a) or (b) who is specified in a notice given under regulation 2.E.21(3) or (10) (payment of lump sum or pension on death), or

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

(6) A guaranteed minimum pension may be forfeited only if paragraph (1) applies in the case of an offence within paragraph (2)(b) or to which paragraph (4) applies.

(7) This regulation is without prejudice to section 2 of the Forfeiture Act 1870[^f00066] (under which forfeiture is required in cases of treason, subject to whole or partial restoration under section 70(2) of the Criminal Justice Act 1948)[^f00067].

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

(a) charged with an offence; or

(b) convicted of an offence,

which, in the opinion of the Secretary of State, may lead to all or part of the member’s benefits being forfeited under paragraph (1), the Secretary of State may make a suspension decision in accordance with paragraphs (10) to (15) of this regulation.

(9) If, on or after 1st April 2019, any of the persons referred to in sub-paragraphs (a) to (d) of paragraph (5) are charged with, or convicted of an offence which, in the opinion of the Secretary of State, may lead to all or part of any rights to benefits or other amounts payable in respect of a member being forfeited under paragraph (4), the Secretary of State may make a suspension decision in accordance with paragraphs (10), (11), and (16) to (19) of this regulation.

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

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

(b) in respect of a member,

under these Regulations.

(11) If the Secretary of State makes a suspension decision under paragraph (8) or (9), that decision will continue to apply—

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

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

(12) Paragraph (13) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (8) in respect of a member otherwise entitled to the payment of a pension under Chapter 2.D (members’ retirement benefits) of these Regulations; and

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

(13) The Secretary of State will pay to the member described in paragraph (12) an amount equal to the total amount of the benefit payments suspended together with the interest due under regulation 2.J.9 (interest on late payment of benefits and refunds of contributions).

(14) Paragraph (15) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (8) in respect of a member otherwise entitled to the payment of a pension under Chapter 2.D (members’ retirement benefits) of these Regulations; and

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

(15) The Secretary of State will pay to the member described in paragraph (14) an amount equal to the difference between the total amount of the benefit payments suspended and the amount forfeited together with the interest due under regulation 2.J.9 (interest on late payment of benefits and refunds of contributions).

(16) Paragraph (17) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (9); and

(b) the Secretary of State subsequently determines not to issue a direction under paragraph (4) in respect of the benefits to which that decision relates.

(17) The Secretary of State will pay to the person to whom paragraph (9) applies an amount equal to the total amount of the benefit payments suspended together with the interest due under regulation 2.J.9 (interest on late payment of benefits and refunds of contributions).

(18) Paragraph (19) applies if—

(a) the Secretary of State makes a suspension decision under paragraph (9); and

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

(19) The Secretary of State will pay to the person described in paragraph (9) an amount equal to the difference between the total amount of the benefit payments suspended and the amount forfeited together with the interest due under regulation 2.J.9 (interest on late payment of benefits and refunds of contributions).

Provisions about tax

Deduction of tax

2.J.8

(1) The Secretary of State may deduct from any payment under this Section of the Scheme any tax which is required to be paid in respect of it.

(2) Without prejudice to the generality of paragraph (1), if a person becoming entitled to a benefit under this Part—

(a) is a benefit crystallisation event occurring on or before 6th April 2024, under section 216 of the 2004 Act, and

(b) a lifetime allowance charge under section 214 of that Act arises when that event occurs,

the tax charged must be paid by the Scheme administrator.

(2A) If a person becomes entitled to a lump sum under this Part which is a relevant benefit crystallisation event, occurring on or after 6th April 2024, for the purposes of section 637Q or section 637S of the Income Tax (Earnings and Pensions) Act 2003, the Scheme administrator shall determine—

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

(b) the amount of tax payable, and

(3) Paragraph (4) applies if—

(a) a member has given the scheme administrator a statement in accordance with regulation 2.E.22 (tax treatment under the 2004 Act of lump sums payable on pensioners’ death) that a lump sum payable under that regulation is to be treated as a pension protection lump sum death benefit in accordance with paragraph 14 of Schedule 29 to the 2004 Act, and

(b) has not withdrawn that statement.

(4) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Scheme administrator may deduct the tax payable under section 206 of that Act (special lump sum death benefits charge) from the lump sum.

(5) Paragraph (6) applies if—

(a) a lump sum death benefit is payable on the death of a pensioner member in accordance with paragraph (2) of regulation 2.E.17 (amount of lump sum: single capacity members and recent leavers (disregarding regulation 2.D.5 employments)); and

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

(6) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Scheme administrator may deduct the tax payable under section 206 of the 2004 Act (special lump sum death benefits charge).

(7) Paragraph (8) applies if—

(a) an active, non-contributing or pension credit member opts to exchange a relevant pension for a lump sum in accordance with paragraph (3)(a) of regulation 2.D.15 (option for members in serious ill-health to exchange whole pension for lump sum); and

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

(8) Without prejudice to the generality of paragraph (1), when the lump sum is paid, the Scheme administrator may deduct the tax payable under section 205A of the 2004 Act (serious ill-health lump sum charge).

(9) Without prejudice to the generality of paragraph (1), a person who—

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

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

may give notice in writing to the Scheme administrator specifying that the Scheme administrator and that person are to be jointly and severally liable for the payment of the annual allowance charge due in respect of that person in accordance with section 237B of the 2004 Act.

(10) Unless the Scheme administrator’s liability for an annual allowance charge referred to in paragraph (9) is discharged in accordance with section 237D of the 2004 Act—

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

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

Interest on delayed payments

Interest on late payment of benefits and refunds of contributions

2.J.9

(1) This regulation applies if the whole or part of an amount to which this regulation applies is not paid by the end of the period of one month beginning with the due date.

(2) This regulation applies to any amount payable by way of a pension, lump sum, refund of contributions under this Section of the Scheme (other than any amount due under regulation 2.C.5 or 2.C.6) or interim or substitute award.

(3) The Secretary of State must pay interest on the amount of a pension, lump sum, refund of contributions or an interim or substitute award which is unpaid (“the unpaid amount”) to the person to whom it should have been paid unless the Secretary of State is satisfied that the unpaid amount was not paid on the due date because of some act or omission on the part of the member or other person to whom it should have been paid.

(4) The interest on the unpaid amount is calculated at the base rate on a day to day basis from the due date for the amount to the date of its payment and compounded with three-monthly rests.

(5) For the purposes of this regulation, except where paragraph (6) applies, “due date”, in relation to an unpaid amount (other than an unpaid amount in respect of an interim or substitute award), means—

(za) in the case of a pension payable under regulation 2.D.11, where the member’s employing authority is an Independent Provider, the later of—

(i) the date on which the Secretary of State receives the contributions referred to in paragraph (6) of regulation 2.C.6, or

(ii) the day immediately following that on which the member retires from pensionable employment;

(a) in the case of an amount in respect of a pension or lump sum payable to a member under Chapter 2.D or a lump sum under regulation 2.K.12, the day immediately following that of the member’s retirement from pensionable employment,

(b) in the case of an amount in respect of a pension payable on a member’s death , other than a pension payable under regulation 2.E.20A (pension payable when member dies on or after reaching age 75), the day after the date of death,

(c) in the case of an amount in respect of a lump sum under Chapter 2.E that is payable to the member’s personal representatives, the earlier of—

(i) the date on which probate or letters of administration were produced to the Secretary of State, and

(ii) the date on which the Secretary of State was satisfied that the lump sum may be paid as provided in regulation 2.E.21(9), and

(d) in the case of an amount in respect of any other lump sum under that Chapter, the day after the date of the member’s death, and

(e) in the case of an amount in respect of a refund of contributions, the day after that on which the Secretary of State received from Her Majesty’s Commissioners of Revenue and Customs the information required for the purposes of calculating the amount to be subtracted under regulation 2.C.18(3) or (4),

(f) in the case of an amount in respect of a pension under regulation 2.E.20A that is payable to—

(i) the member’s personal representatives, the date on which probate or letters of administration were produced to the Secretary of State,

(ii) any person or body to whom the pension has been assigned by the member’s personal representatives, the date on which the notice under regulation 2.E.21(10) was received by the Secretary of State, and

(iii) any person or body other than those referred to in (i) and (ii), the day immediately following the day of the member’s death.

(6) The due date for an unpaid amount—

(a) referred to in paragraph (5) in respect of which the Secretary of State was not in possession of all the information necessary for the calculation of the amount of the pension, lump sum or refund of contributions referred to in that paragraph on the date which would, in accordance with paragraph (5) be the due date; or

(b) in respect of an interim or substitute award,

shall be the first day on which the Secretary of State was in possession of all the information necessary to calculate that pension, lump sum, refund of contributions or interim or substitute award.

(7) In this regulation, “interim or substitute award” means—

(a) any amount paid by way of an interim payment calculated by reference to an expected benefit under this Section of the Scheme pending final calculation of the full value of that benefit, ...

(b) any amount paid that increases the amount of an earlier payment due to a backdated or later increase in pensionable pay ; and

(c) any amount paid that increases the amount of an earlier payment due to the payment of a tier 2 ill-health pension under regulation 2.D.8 paid to a member in substitution for a tier 1 ill-health pension under that regulation following a determination by the Secretary of State under regulation 2.D.9.

Determinations

Determination of questions

2.J.10

(1) Except as otherwise provided by this Part, any question arising under this Section of the Scheme is to be determined by the Secretary of State.

(2) Any such disagreement as is referred to in section 50 of the 1995 Act (resolution of disputes) must be resolved by the Secretary of State in accordance with any arrangements applicable under that section.

Determinations by medical practitioners

2.J.11

(1) The Secretary of State may make arrangements for functions under this Part in relation to decisions within paragraph (2) that are exercisable by the Secretary of State to be discharged by—

(a) a registered medical practitioner (whether practising alone or as apart of a group) whom the Secretary of State has approved to act on the Secretary of State’s behalf, or

(b) a corporate or unincorporated body which—

(i) employs registered medical practitioners (whether under a contract of service or a contract for services), and

(ii) is so approved.

(2) This paragraph applies to any decision as to a person’s health or degree of physical or mental infirmity ... that is required for the purposes of this Part and, in particular, any such decision required for the purposes of —

(za) regulation 2.D.2(8) (pension credit members);

(a) regulation 2.D.8(2)(a) or (3)(a) (early retirement on ill-health (active members)),

(b) regulation 2.D.9(1)(a) or (b) or (3) (re-assessment of ill-health pension),

(cc) regulation 2.D.15(1) (option for members in serious ill-health to exchange whole pension for lump sum),

(d) regulation 2.D.19(6)(b) (procedure for allocation election under regulation 2.D.18),

(e) regulation 2.E.9(1)(b)(ii) (meaning of “dependent child”),

(f) regulation 2.J.4(1) (beneficiaries who are incapable of looking after their affairs).

(g) determining whether an individual satisfies the severe ill health condition for the purposes of subsection (3)(a) of section 229 of the 2004 Act (total pension input amount).

(3) In relation to decisions within paragraph (2), the Secretary of State may require any person entitled, or claiming to be entitled, to a benefit under this Part to submit to a medical examination by a registered medical practitioner selected by the Secretary of State, and in that event, the Secretary of State shall also offer the person an opportunity of submitting a report from the person’s own medical adviser as a result of an examination by that medical adviser, and the Secretary of State shall take that report into consideration together with the report of the medical practitioner selected by the Secretary of State.

General prohibition on unauthorised payments

2.J.12

Nothing in these Regulations requires or authorises the making of any payment, which, if made, would be an unauthorised payment for the purposes of Part 4 of the 2004 Act (see section 160(5) of that Act).

Prohibition on assignment or charging of benefits

2.J.13

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

(2) On the bankruptcy of any person entitled to a benefit under this Section of the scheme, no part of the benefit may be paid to the person’s trustee in bankruptcy or other person acting on behalf of the creditors, except in accordance with an order under section 310 of the Insolvency Act 1986[^f00068] (income payments orders).

Record keeping and contribution estimates

Employing authority record keeping and contribution estimates

2.J.14

(1) As regards a member who is a non-GP provider who derives practitioner income from the contracts, agreements or payments referred to in regulation 2.A.8(6), in respect of each scheme year, the member shall provide each relevant host ... Board with a certificate of their pensionable earnings based on—

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

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

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

(2) As regards a GMS or a PMS practice or an APMS contractor, in respect of each scheme year, the practice or contractor must provide the host Board with a statement of estimated pensionable earnings in respect of any non-GP provider that is a GMS or PMS practice or APMS contractor or who assists in the provision of NHS services provided by that GMS or PMS practice or an APMS contractor, at least 1 month before the beginning of that scheme year.

(3) If, in respect of a scheme year, a non-GP provider has failed to comply with the requirements of paragraph (1), the non-GP provider’s pensionable earnings for that scheme year shall be zero and no contributions paid in respect of that scheme year are to be refunded.

This is subject to paragraph (4).

(4) If, in respect of a scheme year—

(a) a non-GP provider has failed to comply with the requirements of paragraph (1),

(b) a benefit is payable for, or in respect of their non-GP provider service, and

(c) the non-GP provider’s employing authority is in possession of a figure representing all or part of the non-GP provider’s pensionable earnings for that year,

the Secretary of State may treat that figure as the amount of the non-GP provider’s pensionable earnings for that year.

(5) If, in respect of a scheme year, a non-GP provider—

(a) dies without complying with the requirements of paragraph (1), or

(b) is, in the opinion of the Secretary of State, unable to look after the non-GP provider’s own affairs by reason of illness or mental disorder,

the Secretary of State may require that non-GP provider’s personal representatives to provide the relevant certificate—

(i) within the period referred to in paragraph (1), or

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

(6) An employing authority must, in respect of a person, keep a record of all—

(a) contributions paid under regulations 2.C.1, 2.C.8 or 2.C.10;

(b) contributions due under regulations 2.C.1, 2.C.8 or 2.C.10, but unpaid;

(d) contributions due under regulation 2.C.5, but unpaid;

(e) hours or sessions referred to in regulation 2.A.3;

(f) pensionable pay or, in the case of non-GP Provider, pensionable earnings;

(g) absences from work referred to in regulation 2.A.4;

(h) commencement and termination of pensionable employment;

(i) reasons for termination of pensionable employment.

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

(8) Except where the Secretary of State waives such requirement, an employing authority must provide a composite statement in respect of the matters referred to in paragraph (6) in respect of all scheme members to the Secretary of State within 2 months of the end of each scheme year.

(9) Where an employing authority has provided the information in accordance with paragraph (8) and there is then a change to any of the information provided, that employing authority must, within 1 month of the change, provide the Secretary of State with the revised information.

(10) In respect of each scheme year an employing authority shall, within 2 months of a request and in a manner prescribed by the Secretary of State, provide the Secretary of State with details of the total contributions paid for all scheme members under regulations 2.C.1, 2.C.5 and 2.C.8.

(11) Where an employing authority has provided the information requested pursuant to paragraph (10) and there is a revision to the total contributions paid, that employing authority must, within 1 month of the change, provide the Secretary of State with the revised total.

(12) If the Secretary of State so requests, in respect of each scheme year an employing authority must, 1 month before the beginning of that scheme year, and in a manner prescribed by the Secretary of State, provide the Secretary of State with a statement of estimated total contributions due under regulations 2.C.1, 2.C.5 and 2.C.8.

PART 3 — BENEFITS FOR PRACTITIONERS ETC.

CHAPTER 3.A — INTRODUCTION

Preliminary

Interpretation of Part 3: general

3.A.1

(1) In this Part—

“the 1993 Act” means the Pension Schemes Act 1993[^f00069];

“the 1995 Act” means the Pensions Act 1995[^f00070];

“the 1995 Regulations” means the National Health Service Pension Scheme Regulations 1995[^f00071];

“the 1997 Act” means the National Health Service (Primary Care) Act 1997[^f00072];

“the 1999 Act” means the Welfare Reform and Pensions Act 1999[^f00073];

“the 2003 Act” means the Health and Social Care (Community Health and Standards) Act 2003[^f00074];

“the 2004 Act” means the Finance Act 2004[^f00075];

“the 2004 Order” means the General Medical Services and Personal Medical Services Transitional and Consequential Provisions Order 2004[^f00077];

“the 2006 Act” means the National Health Service Act 2006[^f00078];

“the 2006 (Wales) Act” means the National Health Service (Wales) Act 2006[^f00079];

“the 2008 Act” means “the Pensions Act 2008;

“2008 Section Optant” has the meaning given in regulation 3.K.1;

“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;

“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;

“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 3.D.5(8));

“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 3.C.6, 3.C.8 and 3.C.9;

“additional services” with regard 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 additional services within the meaning given in regulation 2(1) of those Regulations;

“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;

“appropriate proportion” means $70187$;

“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[^f00080];

“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[^f00081] is in force, any equivalent rate determined by the Treasury under that section;

“Board and advisory work” means—work undertaken as a member of the Board of an employing authority which is not a GMS practice, a PMS practice, an APMS contractor or an OOH provider; oradvisory work commissioned by and undertaken on behalf of such an authority, if it is connected to the authority’s role in performing, or securing the delivery of, NHS services or associated management activities or similar duties,but which is not in itself the performance of NHS services, and payment for which is made by that authority directly to the person carrying out that work;

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

“capped increase to pensionable earnings” must be read in accordance with regulation 3.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 3.A.1A;

“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;

“contribution option period” has the meaning given in regulation 3.C.6(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;

“core hours” means the period beginning at 8am and ending at 6:30pm on any day from Monday to Friday except Good Friday, Christmas Day and a bank holiday;

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

“dental performers list” means a list of dental practitioners prepared in accordance with regulations made under—in the case of England, section 106 of the 2006 Act; orin the case of Wales, section 63 of the 2006 (Wales) Act;

“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 3.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[^f00082];

“Doctors’ Retainer Scheme” has the same meaning as given at paragraph 39 of the Statement published in accordance with regulation 34 of the National Health Service (General Medical Services) Regulations 1992[^f00083];

“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[^f00084], 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;a 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;

“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;

“essential services” means the services described in regulation 15(3), (5), (6) and (8) of the GMS Contracts Regulations, whether provided by a GMS practice, a PMS practice or an APMS contractor;

“foundation trainee” means a dentist performer who is employed as a foundation trainee as a consequence of a placement arrangement made by a local postgraduate dental dean or a director of postgraduate dental education;

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

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

“general ophthalmic services” means—as regards England, mandatory services and additional services as defined in regulation 2(1) of the General Ophthalmic Services Contracts Regulations 2008, andas regards Wales, general ophthalmic services within the meaning of section 71(10) of the 2006 Wales Act;

“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[^f00086];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[^f00087];

“GMS Contracts Regulations” means—in relation to England, the National Health Service (General Medical Services Contracts) Regulations 2004[^f00088];in relation to Wales, the National Health Service (General Medical Services Contracts) (Wales) Regulations 2004[^f00089];

“GMS practice” means—a registered medical practitioner who is a type 1 medical practitioner; ortwo 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;under 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; orunder an agreement pursuant to section 50 arrangements ...;

“GP provider” means a GP performer who is—a GMS practice, a PMS practice or an APMS contractor;a partner in a partnership that is a GMS practice, a PMS practice or an APMS contractor; ora shareholder in a company limited by shares that is a GMS practice, PMS practice or APMS contractor,and who performs medical services as or on behalf of that practice or contractor;

“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 3.F.2(2);

“guaranteed cash equivalent transfer value payment” has the meaning given in regulation 3.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” means a guarantee, indemnity, bond or other form of assurance which the Secretary of State may require an Independent Provider to provide to guarantee payment to the Secretary of State of such of the Independent Provider’s liabilities or potential liabilities under this Section of the Scheme as the Secretary of State specifies;

“Independent Provider” means a person that employs an individual under a contract of service and which—is not otherwise an employing authority in respect of that individual;is a party to a qualifying contract;has been granted employing authority status for the purposes of this Section of the Scheme by the Secretary of State following an approval application made by it to the Secretary of State for that purpose under Part 2 of these Regulations, andhas if so required by the Secretary of State, provided the Secretary of State with an IP guarantee;

“lifetime allowance”, in relation to a person, has the meaning given in section 218 of the 2004 Act[^f00090];

“local authority” means—any of the bodies listed in section 1 of the Local Authority Social Services Act 1970[^f00091]; ...the Council of the Isles of Scilly; or the council of a county or county borough in Wales;

“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 or NHS England, to deputise or assist temporarily in the provision of essential services, additional services, enhanced services, dispensing services, OOH services, commissioned services, certification services , Board and advisory work, health related functions exercised under section 75 of the 2006 Act, NHS 111 services or collaborative services (or any combination thereof);

“lower earnings limit” must be read in accordance with section 5 of the Social Security Contributions and Benefits Act 1992[^f00092];

“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 2004 Act;

“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[^f00093]; orby a Local Health Board pursuant to regulation 3(1) of the National Health Service (Performers Lists) (Wales) Regulations 2004[^f00094];

“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 National Health Service Commissioning Board 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 3.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 3.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[^f00096] (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),

“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 Part 2;

“OOH provider” has the meaning given by regulation 3.A.16;

“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;

“ophthalmic provider” means a registered medical practitioner who is a type 1 medical practitioner and who is included in an ophthalmic list kept and published by a Primary Care Trust or Local Health Board pursuant to regulation 6(1) of the National Health Service (General Ophthalmic Services) Regulations 1986 (ophthalmic list);

“ophthalmic provider” means a registered medical practitioner 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 3.B.5;

“out of hours period” means—the period beginning at 6:30pm on any day from Monday to Thursday and ending at 8am the following day;the period between 6:30pm on Friday and 8am the following Monday;Good Friday, Christmas Day and a bank holiday;

“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;

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

“pensionable earnings ceiling” in relation to a GDS contract or a PDS agreement, is to be construed in accordance with regulation 3.A.7(4);

“pensionable employment” means employment as a practitioner which is pensionable under this Part;

“pensionable service” has the meaning given by regulations 3.A.3 and 3.A.4 (read with regulation 3.A.5);

“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 regulation 3.A.2 and regulation 3.D.5(9));

“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 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;

“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

“practitioner income” has the meaning given in regulation 3.A.7(2) to (8);

“practitioner service” means service as a practitioner which is pensionable under this Part;

“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 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 the purposes of Part 2 of these Regulations ; or an NHS standard sub-contract;

“qualifying service” has the meaning given in regulation 3.A.5 (read with regulation 3.A.6);

“quarter” means a 3 month period ending on the last day of March, June, September or December;

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

“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[^f00097];

“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 3.C.3A.

“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, or 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;

“tier 1 ill-health pension” must be read in accordance with regulation 3.D.7;

“tier 2 ill-health pension” must be read in accordance with regulation 3.D.7;

“trade dispute” has the meaning given in section 35(1) of the Jobseekers Act 1995[^f00098];

“type 1 dental practitioner” means a dentist performer who is not a type 2 dental practitioner;

“type 1 medical practitioner” means an ophthalmic provider or a GP provider who is not a type 2 medical practitioner;

“type 1 practitioner” means a type 1 dental practitioner or a type 1 medical practitioner;

“type 2 dental practitioner” means—a foundation trainee who is employed by a GDS or PDS contractor; ora dentist performer with a contract for services with NHS England or the Local Health Board which relates to arrangements under which NHS England or the Local Health Board provides primary dental services under—... in the case of Wales, section 56(2) of the 2006 (Wales) Act; ora PDS agreement to which a PDS contractor is not a party;

“type 2 medical practitioner” means a GP performer who—is not a GP provider, and—is employed (whether under a contract of service or for services) by a GMS practice, a PMS practice, an APMS contractor, an OOH provider, ... or a Local Health Board, andin that employment is engaged wholly or mainly in assisting his employer in the discharge of the employer’s duties as a GMS practice, a PMS practice, an APMS contractor, an OOH provider, ... or a Local Health Board; oris participating in a Doctors’ Retainer Scheme;

“type 2 practitioner” means a type 2 dental practitioner or a type 2 medical practitioner;

“uprated earnings” is to be construed in accordance with regulation 3.D.1(4)(b);

“Waiting Period Joiner” has the meaning given in regulation 3.L.1.

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

(2) In these Regulations—

(a) “host Board”—

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