Paragraph A.2 Meaning of “pensionable earnings”

United Kingdom

(1)

In these Rules “pensionable earnings”, in relation to a person who is a member, means—

(a)

basic pay in the service by virtue of which the person is a member for a person of his rank and seniority, and

(b)

any other amount if and to the extent that the Secretary of State has determined that it is to be treated as pensionable earnings.

This is subject to paragraph (3).

(2)

Accordingly, subject to paragraph (1)(b), “pensionable earnings” does not include—

(a)

any allowances,

(b)

any additional amounts payable in respect of particular qualifications or duties, the location of service or the conditions in which service is temporarily performed, or

(c)

without prejudice to paragraphs (a) and (b), any additional amounts payable to medical or dental officers as such.

(3)

“Pensionable earnings” does not include any description of payment that the Secretary of State has determined is not to be treated as pensionable earnings, unless it is expressly provided to the member on the basis that it is pensionable.

Notes on Schedule 1

Modifications

C1: Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10

Commencement

I1: Sch. 1 in force at 6.4.2005, see art. 1