Tax relief for GP contributions to NHS Pension Scheme (NHSPS)

ESCA9 provides that GPs can get tax relief for their contributions to the NHSPS. New contracts for GPs were introduced on 1 April 2004. As a consequence GPs became liable for the 14% employer element of their NHSPS contributions as well as the 6% employee element. For the tax years 2004-05 and 2005-06 HMRC has prescribed a rate of tax relief higher than the normal 15% for GPs for these years. See Tax treatment of 14% employer contributions paid in respect of practice GPs in tax years 2004-05 and 2005-06 for further information and the wording of the APSS "represcription" letter.