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<p>The Department has sought to make available to NHS Pension Scheme members all possible
flexibility under Her Majesty’s Revenue and Customs legislation and the current fiscal
framework for public sector pension schemes.</p><p> </p><p>The Department has therefore
recently made changes to the NHS Pension Scheme to extend the scope of the ‘Scheme
Pays’ facility. The ‘Scheme Pays’ facility allows scheme members to manage tax liabilities
by paying annual allowance charges from the value of their pension benefits rather
than upfront. This facility has been extended to cover payment of tax charges of any
amount, and those arising from the tapered annual allowance.</p><p> </p><p>The Department
recognises that the tax implications of the annual allowance, particularly the effects
of the taper, may contribute to decisions from consultants to retire early or limit
their National Health Service commitments. We are also listening carefully to senior
doctors and NHS employers about those concerns. The Government keeps the impact of
public sector pay and pensions policies under constant review.</p>
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