Request

1 - How many members of the NHS Pension Scheme, separately for doctors and for dentists (Medical Staff under capacity code 03 or Dental Staff under capacity code 08), have exceeded the standard annual allowance for each tax year from 2019/20 to 2023/24 (ie combined growth across all schemes is greater than the annual allowance).

2 - How many members of the NHS Pension Scheme, separately for doctors and for dentists (Medical Staff under capacity code 03 or Dental Staff under capacity code 08), have asked the scheme to pay for their annual allowance tax charge through the scheme using 'scheme pays' for each tax year from 2019/20 to 2023/24, and what was the total amount paid by the scheme through this arrangement in each of those years.

Date Range: 31/03/2019 - 01/04/2024

Response

I can confirm that the NHSBSA holds the information you have requested and a copy of the information and notes explaining it is attached.

Please read the below notes to ensure correct understanding of the data.

Caveats:

Data only available where an AA calculation has been carried out for the member. This only includes members who actively contributed to the pension scheme in the respective year, and the required data is held and sufficiently validated.

Members are categorised as ‘Medical’, ‘Dental’, and ‘Other’ in that priority order, based on ALL service held on their record. If they have any ‘Medical’ service, they are categorised as such, the remainder then assessed for ‘Dental’ service and categorised as such. All those without ‘Medical/Dental’ service are categorised as ‘Other’

For 2022/23 we have not yet carried out the AA calculation if the member is affected by the Public Service Pensions Remedy (referred to as McCloud). We will be providing 2022/23 pension savings statements to affected members after we've provided the remediable service pension savings statements for the remedy period. This is to make sure the pension input amount for the 2022/23 tax year is correctly calculated.

For 2023/24 we are currently processing the annual updates. Once the updates are processed, the AA calculation will be carried out for members not affected by the Public Service Pensions Remedy. For affected members it will be carried out after the remediable service pension savings statements and 2022/23 statements have been issued.

Definitions:

Medical Staff – Any member with an employment with capacity code 03

Dental Staff – Any member with an employment with capacity code 08

Reusing the data and copyright

If you plan on producing a press or broadcast story based upon the data please contact communicationsteam@nhsbsa.nhs.uk. This is important to ensure that the figures are not misunderstood or misrepresented.

The information supplied to you continues to be protected by the Copyright, Designs and Patents Act 1988 and is subject to NHSBSA copyright. This information is licenced under the terms of the Open Government Licence detailed at:

http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/

Should you wish to re-use the information you must include the following statement: “NHSBSA Copyright 2024” Failure to do so is a breach of the terms of the licence.

Information you receive which is not subject to NHSBSA Copyright continues to be protected by the copyright of the person, or organisation, from which the information originated. Please obtain their permission before reproducing any third party (non NHSBSA Copyright) information.