{
  "url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-12/paragraph-3",
  "json_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015/schedule-12/paragraph-3.json",
  "legislation": "uksi/2015/94",
  "legislation_title": "The National Health Service Pension Scheme Regulations 2015",
  "legislation_url": "https://openlegislation.uk/national-health-service-pension-scheme-regulations-2015",
  "path": "schedule/12/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": "Dentists",
  "text": "(1) Not later than 1 month after the end of each scheme year, a host Board must give to each GDS or PDS contractor with which the host Board is a party to a GDS contract or a PDS agreement, a notice which sets out, in accordance with the Board's records—\n(a) the amount of the pensionable earnings ceiling; and\n(b) the amount of the pensionable earnings the contractor has paid to every dental practitioner who belongs to group D in regulation 27(1) (a group D dentist) who has performed services under the contract or agreement during that year.\n(2) A notice under sub-paragraph (1) is referred to as an annual reconciliation notice.\n(3) Not later than 1 month after the end of each scheme year, a host Board must give to each group D dentist a notice which sets out the amount of pensionable earnings each practitioner has been paid for that scheme year as indicated in the Board's records (“a performer's notice”).\n(4) Not later than the end of the period of 3 months following the end of each scheme year the GDS or PDS contractor must return the annual reconciliation notice to the host Board stating—\n(a) that the amounts referred to in sub-paragraph (1) are correct or, where either or both of those amounts are incorrectly shown in the notice, the correct figure or figures;\n(b) in the case of a group D dentist whose earnings, during the period covered by the annual reconciliation notice, are not pensionable because they fall within the element BP in the formula in paragraph 3(2) of Schedule 10, the earnings that would otherwise have been pensionable if that formula did not apply;\n(c) the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, carer’s leave payments, neonatal care leave payments, parental leave payments , shared parental leave payments , parental bereavement leave payments or sickness leave payments paid under the contract or agreement during the scheme year;\n(d) whether each group D dentist who performed services under the contract or agreement referred to in sub-paragraph (1) was given the opportunity to verify the pensionable earnings declared for the dentist in the annual reconciliation notice; and\n(e) the name and dentist's reference number of any group D dentist who—\n(i) failed to verify; or\n(ii) disagrees with,\nthe amounts declared for the dentist in the annual reconciliation notice and, where paragraph (ii) applies, the reason for the disagreement.\n(5) Not later than the end of the period of 3 months following the end of each scheme year, each group D dentist who performed services under the contract or agreement referred to in sub-paragraph (1) must return the performers' notice to the host Board, stating—\n(a) that the dentist was (or was not, as the case may be) in pensionable employment for the period covered by the performer's notice;\n(b) that the dentist was (or was not, as the case may be) directly employed by the contractor referred to in sub-paragraph (1) during the period covered by the performer's notice;\n(c) in the case of a practitioner, who was in pensionable employment during the period covered by the notice, the pensionable earnings the dentist received under the contract or agreement during that period;\n(d) in the case of a practitioner whose earnings, during the period covered by the performer's notice, fell within the element BP in the formula in paragraph 3(2) of Schedule 10, the earnings that would otherwise have been pensionable if that formula did not apply;\n(e) the amount of any monthly seniority payments, maternity leave payments, paternity leave payments, adoption leave payments, carer’s leave payments, neonatal care leave payments, parental leave payments , shared parental leave payments , parental bereavement leave payments or sickness leave payments received by the dentist under the contract or agreement during the scheme year; and\n(f) whether the practitioner and contractor have together verified that any amounts the practitioner has declared in respect of paragraph (c), (d) or (e) above are the same as the equivalent amounts declared in the annual reconciliation notice referred to in sub-paragraph (4).\n(6) Not later than the end of the period of 3 months following the end of each scheme year, a dental practitioner who does not belong to group D must provide the host Board with whom the practitioner's employer has entered into a GDS contract or a PDS agreement, with a notice of the practitioner's pensionable earnings based on—\n(a) the payments the practitioner has received from the practitioner's employer for practitioner services provided under the contract or agreement during that year; and\n(b) the pensionable earnings the practitioner has received as a dental practitioner during that year by virtue of belonging to group A or B in regulation 27(1).\n(7) The host Board may, in exceptional circumstances, and with the agreement of the scheme manager, arrange or agree a different time limit for the issue and return of the certificates, notices or statements referred to in sub-paragraphs (1) to (6) and may, if a material particular has changed, accept a replacement.\n(8) An annual reconciliation notice is invalid if—\n(a) it contains information that the host Board's records show is inaccurate or misleading in a material particular;\n(b) it is not received within the specified time limit;\n(c) the total of the amounts specified in it in respect of each group D dentist that performed services under the contract or agreement referred to in sub-paragraph (1) is greater than the aggregate of the pensionable earnings ceiling referred to in that sub-paragraph and the amount referred to in sub-paragraph (4)(c);\n(d) it is incomplete in any material particular; or\n(e) one or more of the practitioners referred to in it did not, for whatever reason, verify the earnings figure the contractor has declared for them.\n(9) Where a host Board has received an annual reconciliation notice which is valid for some or all of the practitioners listed in it, the amounts notified to that employing authority for the scheme year to which the notice relates will, subject to paragraph 10, be the pensionable earnings for those practitioners.\n(10) Where a host Board has received an annual reconciliation notice which is invalid for some or all of the practitioners listed in it, the pensionable earnings for those practitioners for the scheme year to which the notice relates will be—\n(a) zero, where the host Board's records show that value or the authority is unable to estimate the value of the practitioner's pensionable earnings; or\n(b) the figure that the host Board estimates will represent that practitioner's share of the aggregate of the pensionable earnings ceiling referred to in sub-paragraph (1) and the amount referred to in sub-paragraph (4)(c) (“the maximum amount”), less the difference between—\n(i) the maximum amount, and\n(ii) the total of the monthly amounts in respect of which estimated contributions to this scheme under regulation 31 (contributions by members) were paid on account during the scheme year to which the earnings relate.\n(11) If the total mentioned in paragraph (ii) of sub-paragraph (10)(b) is greater than the maximum amount, no amount is to be deducted pursuant to sub-paragraph (10).",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 12 para. 3(4)(c) inserted (1.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2024 (S.I. 2024/281), regs. 1(2), 29"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 12 para. 3(4)(c) inserted (6.4.2025) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(3), 32(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 12 para. 3(4)(c) inserted (with effect from 31.12.2014) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2016 (S.I. 2016/245), regs. 1(2)(7), 88 (with reg. 105)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 12 para. 3(4)(c) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 37(6)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 12 para. 3(5)(e) inserted (1.4.2024) by The National Health Service Pension Schemes (Amendment) Regulations 2024 (S.I. 2024/281), regs. 1(2), 29"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 12 para. 3(5)(e) inserted (6.4.2025) by The National Health Service Pension Schemes (Amendment) Regulations 2025 (S.I. 2025/316), regs. 1(3), 32(4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 12 para. 3(5)(e) inserted (with effect from 31.12.2014) by The National Health Service Pension Scheme, Injury Benefits and Additional Voluntary Contributions (Amendment) Regulations 2016 (S.I. 2016/245), regs. 1(2)(7), 88 (with reg. 105)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 12 para. 3(5)(e) inserted (6.4.2020) by The Parental Bereavement Leave and Pay (Consequential Amendments to Subordinate Legislation) Regulations 2020 (S.I. 2020/354), regs. 1, 37(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/94/schedule/12/paragraph/3",
    "retrieved_at": "2026-10-28T23:49:26.680467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}