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<p>The Department recognises that the annual allowance may contribute to decisions
from National Health Service consultants to retire early or limit their NHS commitments.
We are also listening carefully to concerns raised by senior doctors and NHS employers
about the impact of the tapered annual allowance.</p><p> </p><p>In listening to concerns,
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. The scope of the voluntary ‘Scheme Pays’
facility, implemented by the NHS Pension Scheme to allow scheme members to pay annual
allowance charges from the value of their pension benefits rather than upfront, has
been extended to cover the payment of tax charges from breaches of the tapered annual
allowance.</p><p> </p><p>The Government keeps the impact of public sector pay and
pensions policies under constant review.</p>
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