Request

FOI-02747

Issuing and requests for Transitional Tax Free Amount Certificates (TTFAC) over a 6 month period

We believe this request may have been accidentally submitted and therefore, have not addressed this in our response. If you would like the NHSBSA to consider this request, please clearly set out what information you are requesting. Please note, this will be logged and processed as a new FOI.

FOI-02748

1) Could you kindly let us know how many written requests for Transitional Tax Free Amount Certificates (TTFAC) have waited more than 3 months from receipt of written request on 1/4/2025.

2) Could you also let us know how many certificates have been issued with Transitional Tax Free Amount Certificates (TTFAC) within 3 months of receipt of written request in the period 2/10/2024 to 1/4/2025

3)Could you also let us know how many requests are waiting less than 3 months from receipt of written request for a Transitional Tax Free Amount Certificate (TTFAC) where a certificate or its refusal is still pending on 1/4/2025

Response

Information about Transitional Tax-Free Certificates (TTFAC), including details about the application process is available on our website: https://www.nhsbsa.nhs.uk/member-hub/lump-sum-allowances-6-april-2024

While your request is regarding written requests, for completeness, we’ve also included requests that were made verbally, prior to the launch of the application process.

Question 1

Could you kindly let us know how many written requests for Transitional Tax Free Amount Certificates (TTFAC) have waited more than 3 months from receipt of written request on 1/4/2025.

I can confirm that the NHSBSA holds the information meeting the description specified in your request; however, we estimate that the cost of complying with your request would exceed the appropriate limit under section 12 of the FOIA.

The limit has been specified in The Freedom of Information and Data Protection (Appropriate Limit and Fees) Regulations 2004 (https://www.legislation.gov.uk/uksi/2004/3244/contents/made) and represents the estimated cost of one person spending 18 hours in determining whether the NHSBSA holds the information, and locating, retrieving, extracting and checking the information.

Each request for a Transitional Tax-Free Amount Certificate (TTFAC) would need to be manually interrogated to confirm if the requestor had waited more than 3 months. We’ve estimated it would take approximately 10 minutes to review each request.

10 minutes x 115 requests = 19.1 hours

Consequently, this is outside of the 18-hour time limit for compliance for this request.

Question 2

Could you also let us know how many certificates have been issued with Transitional Tax Free Amount Certificates (TTFAC) within 3 months of receipt of written request in the period 2/10/2024 to 1/4/2025

I can confirm that the NHSBSA holds the information specified in your request.

Out of 12 TTFAC’s issued, between 2 October 2024 and 1 April 2025, 1 certificate was issued within 3 months of receipt of the written request.

It took longer to issue some TTFAC’s due to outstanding enquiries with HMRC about legislative requirements and the impact of the Public Service Pensions Remedy (McCloud) on affected members. These have now been resolved.

Question 3

Could you also let us know how many requests are waiting less than 3 months from receipt of written request for a Transitional Tax Free Amount Certificate (TTFAC) where a certificate or its refusal is still pending on 1/4/2025

I can confirm that the NHSBSA holds the information meeting the description specified in your request; however, we estimate that the cost of complying with your request would exceed the appropriate limit under section 12 of the FOIA.

Each request for Transitional Tax-Free Amount Certificate (TTFAC) would need to be manually interrogated to confirm if the requestor had waited less than 3 months. It’s estimated to take approximately 10 minutes to review each request.

10 minutes x 139 requests = 23.1 hours

Consequently, this is outside of the 18-hour time limit for compliance with this request.

Data Queries

Please contact foirequests@nhsbsa.nhs.uk ensuring you quote the above reference if you have any specific questions regarding this response; or, if you feel you may be misunderstanding or misinterpreting the information; or, if you plan on publishing the data.

Reusing the data and copyright

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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 2025” This information is licenced under the terms of the Open Government Licence:

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

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.