Search Legislation

The Health and Social Care Pension Scheme Regulations (Northern Ireland) 2015

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Regulation 27(1)

SCHEDULE 8Practitioner Income

This schedule has no associated Explanatory Memorandum

Interpretation

1.  In this Schedule—

“Board and advisory work” means—

(a)

work undertaken as a member of the Board of an employing authority, which is not a GMS practice, an APMS contractor or an OOH provider; or

(b)

advisory work commissioned by and undertaken on behalf of such an authority, where it is connected to the authority’s role in performing or securing the delivery of, primary medical services or associated management activities or similar duties, but which is not in itself the performance of primary medical services, and payment for which is made by that authority directly to the person carrying out that work.

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

(a)

the RHSCB; and

(b)

a person or body, under which the RHSCB is responsible for providing services for purposes related to the provision of health care in accordance with Article 56 of the 1972 Order(1).

“commissioned services” means medical services provided under a contract between—

(a)

a medical practitioner, a GMS practice, an APMS contractor or an OOH provider; and

(b)

the RHSCB.

Medical practitioner

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

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

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

(2) M’s practitioner income is—

(a)the sum of the amounts described in Cases 1 to 4; minus

(b)an amount on account of practice expenses.

CASE 1

Income derived by M from each of the following—

(a)a GMS contract;

(b)an APMS contract;

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

(i)certification services,

(ii)commissioned services, or

(iii)collaborative services;

(d)the provision of locum services;

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

(i)primary medical services,

(ii)commissioned services,

(iii)collaborative services,

(iv)certification services.

(f)payments made to M by an employing authority in respect of M’s provision of –

(i)primary dental services,

(ii)general ophthalmic services,

(iii)pharmaceutical services;

(iv)dispensing services;

(g)practice-based work carried out in educating or training or organizing the education or training of, medical students or practitioners.

CASE 2

Charges collected from patients in respect of services mentioned in Case 1 sub-paragraph (c) which M is authorised by or under an enactment to retain.

CASE 3

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

CASE 4

Allowances and other sums paid in respect of Board and advisory work.

This does not include payments made to cover expenses.

Dental practitioner

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

(2) Subject to sub-paragraphs (3), (5) and (6), M’s practitioner income for a scheme year means income that accrues to the practitioner which is derived from GDS arrangements.

(3) For each GDS arrangement from which practitioner income is derived, the maximum amount of practitioner income which may be derived from provision of that service in any financial year is, subject to paragraph (4), the value of that service in that financial year less the value of the following payments (if payable in that financial year by the RHSCB that is a party to the service)—

(a)monthly seniority payments;

(b)maternity leave, paternity leave, parental leave or adoption leave payments;

(c)sickness leave payments;

(d)reimbursement of the salary of a vocational trainee;

(e)reimbursement of the national insurance contributions of a vocational trainee;

(f)reimbursement of non-domestic rates;

then multiplied by a percentage to be determined by the Department.

(4) Income which accrues to a dental practitioner that is derived from the following payments under GDS arrangements is practitioner income for the purposes of this paragraph (that is, it is pensionable earnings, notwithstanding that they are not included in the calculation of the pensionable earnings ceiling described in sub-paragraph (3) for a particular GDS service)—

(a)monthly seniority payments;

(b)maternity leave, paternity leave, parental leave or adoption leave payments;

(c)sickness leave payments,

(5) The following payments under a GDS arrangement are not to be considered practitioner income for the purposes of this regulation—

(a)reimbursement of the salary of a vocational trainee;

(b)reimbursement of the national insurance contributions of a vocational trainee;

(c)reimbursement of non-domestic rates.

(6) Sub-paragraph (7) applies if M is in concurrent employment in any of the following capacities—

(a)by being employed or engaged as mentioned in any of groups A to D in regulation 27(1);

(b)with a district council or university;

(c)as a civil servant;

(d)in any other employment that the Department in any particular case allows.

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

Allocation of practice income

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

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

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

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

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

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

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

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

Partners’ HSC employment earnings

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

(2) The partners may elect that—

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

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

Paragraph 4 and 5 election and calculation

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

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

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

(a)be signed by all of the partners;

(b)state as a fraction each partner’s share in the partnership profits.

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

(a)state the name of the employing authority;

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

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

(5) A notice under this paragraph takes effect—

(a)on the date agreed between the practitioners and the RHSCB, or

(b)failing such agreement, on the date specified by the Department.

(6) A notice under this paragraph—

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

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

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

Locum practitioner

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

(2) The member’s practitioner income is—

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

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

(3) The provision of locum services is any of the following performed by a practitioner engaged by an employing authority under a contract for services—

(a)to deputise for a registered medical practitioner, or

(b)to temporarily assist in the provision of such services.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Rule

The Whole Rule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Rule as a PDF

The Whole Rule you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Rule

The Whole Rule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Rule and provides information about its policy objective and policy implications. They aim to make the Statutory Rule accessible to readers who are not legally qualified and accompany any Northern Ireland Statutory Rule or Draft Northern Ireland Statutory Rule laid before the UK Parliament during the suspension of the Northern Ireland Assembly.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources