FOI-02506

##Request

Thanks for the response [FOI-02329]. This is useful in and of itself. However, the NHSBA hasn’t answered any of the questions that we first asked, which are about annual allowance tax issues because of McCloud.
 
Can I resubmit with the following please:

1.	For doctors and dentists – how many have seen a reduction in their total AA input for the years 15/16 to 21/22? Can this be split between members of the 1995 and 2008 sections.
2.	For doctors and dentists – how many have seen an increase in their total AA input for the years 15/16 to 21/22? Can this be split between members of the 1995 and 2008 sections.
3.	How many have now exceeded the AA in 19/20 that didn’t before?
4.	How many are now within the AA that were over before?
 
You subsequently clarified your questions as follows:

Questions 1 and 2:

We would ultimately please like to know how many members have seen a net increase or a reduction, respectively, in their pension as a result of rollback. We would like this to please be split out for the 1995 / 2008 sections, and also by doctors and dentists respectively, i.e:
 
Number of members who have seen input increase because of rollback: X

•	Number of doctors who have returned to the 1995 scheme and seen input increase because of rollback: X

•	Number of doctors who have returned to the 2008 section and seen input increase because of rollback: X

•	Number of dentists who have returned to the 1995 scheme and seen input increase because of rollback: X

•	Number of dentists who have returned to the 2008 section and seen input increase because of rollback: X
 
And the same for decrease
 
Question 3:

The volume of all members whose pre-rollback growth was less than £40k, but post-rollback growth is greater than or equal to £40k in 19/20, 20/21 and 22/23. Sub-splits for dentists and doctors respectively.

Question 4:

How many members whose pre-rollback growth exceeded in at least one year between 15/16 and 21/22, and who now have no post-rollback growth exceeding in any year between 15/16 and 21/22. Sub-splits for dentists and doctors respectively.

The NHS Business Services Authority (NHSBSA) received your clarified request on 31 January 2025. 

We have handled your request under the Freedom of Information Act (FOIA) 2000.

##Our response

I can confirm that the NHSBSA holds the information you have requested. Please read the below notes to ensure correct understanding of the data.

###Questions 1 and 2: Number of members who have seen input increase or decrease because of rollback

__Number of doctors who have returned to the 1995 scheme and seen input increase because of rollback__

2,891 doctors from the 1995 section have seen an increase in their total Annual Allowance (AA) input for years 2015/16 to 2021/22 (inclusive)

__Number of dentists who have returned to the 1995 scheme and seen input increase because of rollback__

365 dentists from the 1995 section have seen an increase in their total AA input for years 2015/16 to 2021/22 (inclusive)

__Number of doctors who have returned to the 2008 section and seen input increase because of rollback__

4,006 doctors from the 2008 section have seen an increase in their total AA input for years 2015/16 to 2021/22 (inclusive)

__Number of dentists who have returned to the 2008 section and seen input increase because of rollback__

344 dentists from the 2008 section have seen an increase in their total AA input for years 2015/16 to 2021/22 (inclusive)

__Number of doctors who have returned to the 1995 scheme and seen input decrease because of rollback__

33,522 doctors from the 1995 section have seen a reduction in their total AA input for years 2015/16 to 2021/22 (inclusive)

__Number of dentists who have returned to the 1995 scheme and seen input decrease because of rollback__

3,894 dentists from the 1995 section have seen a reduction in their total AA input for years 2015/16 to 2021/22 (inclusive)

__Number of doctors who have returned to the 2008 section and seen input decrease because of rollback__

6,039 doctors from the 2008 section have seen a reduction in their total AA input for years 2015/16 to 2021/22 (inclusive)

__Number of dentists who have returned to the 2008 section and seen input decrease because of rollback__

1,438 dentists from the 2008 section have seen a reduction in their total AA input for years 2015/16 to 2021/22 (inclusive)

###Question 3: The volume of all members whose pre-rollback growth was less than £40k, but post-rollback growth is greater than or equal to £40k in 19/20, 20/21 and 22/23. Also sub-splits for dentists and doctors respectively.

For 2019/20, 661 members (660 Doctors and 1 Dentist) have exceeded their AA post-rollback who did not exceed it pre-rollback.

For 2020/21, 898 members (897 Doctors and 1 Dentist) have exceeded their AA post-rollback who did not exceed it pre-rollback.

I have established that the figure for 2022/23 is not held by the NHS Business Services Authority. This cannot be identified as rollback only applied through to 31 March 2022.

###Question 4: How many members whose pre-rollback growth exceeded in at least one year between 15/16 and 21/22, and who now have no post-rollback growth exceeding in any year between 15/16 and 21/22. Sub-splits for dentists and doctors respectively.

4,120 members have exceeded AA in at least one year post-rollback, who didn’t exceed in any years pre-rollback. 

Of these, 87 were dentists and 4,033 were doctors.

###Caveats & Comments:

Only members who have a complete AA calculation for both Pre-Rollback and Post-Rollback service are included, otherwise a comparison between the total input values would be impossible.

Calculations for McCloud affected members are still ongoing. 

Members employment type is determined in priority order based on the type of service held, first checking for Doctor service, followed by Dentist service. It is possible a member may hold service of multiple types, but they will only be counted based on the first service type found.

Members will be counted once in each year in which pensions growth values are held. They may not have a growth value for every year in question.

For questions 1 and 2, the total sum of all pre-rollback growth values, for all years in the respective period, are compared to the total sum of all post-rollback growth values for the same period.

##Data Queries

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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” Failure to do so is a breach of the terms of the licence.

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Tags: NHS Pension Scheme, annual allowance
Organization: Freedom of Information Disclosure Log