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

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Dental practitioner

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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.

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