Understanding ‘NHS Earnings’ for the purposes of the GP234 form

The 28 February 2020 deadline to fill out the GP234 form is fast approaching! If you are eligible to claim for the rental reimbursements from the NHS, the Practitioner Services must receive the completed form by this deadline date.

Part of the form requires the dental professional to assess the NHS earnings as a percentage of total earnings received by the dental practice and/or dental bodies corporate. However, in recent years many dental professionals are seeking clarification of what is considered ‘NHS Earnings’ for the purposes of the form.

The definition of NHS Earnings, which is required to be used for the GP234 form, is the proportion of income derived from General Dental Services (GDS) work only and reference should be made to the Statement of Dental Remuneration (SDR) where the interpretation of NHS Earnings is defined under ‘Determination XV Reimbursement of Practice Expenses’.

In paragraph 2(2)(g): ‘NHS earnings’ means the dentist’s gross earnings from the provision by him in person of general dental services under the National Health Service (Scotland) Act 1978.

And in paragraph 1(1): ‘gross earnings’ means in relation to reimbursement of practice rental costs, excluding any remuneration by way of salary, from all the dentists within the practice from the provision, or assistance in the provision, by each dentist in person of general dental services under the NHS(Scotland) Act 1978.

It is very important to note that all private income, including private treatment which is an entire course or part of a mixed course of treatment, must be excluded from NHS Earnings.

Any reference to NHS Earnings defined for SDAI is not relevant for the purpose of reimbursement of practice rent and practices must comply with the definition quoted above.

For more information or advice on this matter, please contact our Head of EQ Healthcare Louise Grant or email healthcare@eqaccountants.co.uk.