Annual Allowance - 2015/16 Pension Savings Statements

2015/16 statements

SPPA have started issuing 2015/2016 pension savings statements to members and these Statements will be issued where growth in final salary or the CARE Scheme exceeds the Annual Allowance.

We will also be issuing statements to transition members where the total growth across both the final salary and the CARE Scheme exceed the Annual Allowance amount. Members will receive a separate statement from each scheme.

The Annual Allowance for 2015/16 is £80,000 and the pension input period is 1 April 2015 to 5 April 2016.  This is split into two subsequent PIP’s, the pre-alignment PIP which is from 1 April to 8 July 2015 and has an Annual Allowance of £80,000.  The post alignment PIP which is from 9 July 2015 to 5 April 2016 and has an Annual Allowance of £0, but any unused allowance from the pre-alignment PIP can be used, up to a maximum of £40,000. 

NHS Practitioners statements

Please note that statements will not be issued to:

• dental practitioners who are transition members - until the scheme actuary has confirmed the flexibility value earnings credit (FVEC)
• medical practitioners - until the completion of their Annual Certificate of Pensionable Profit and SPPA receiving their final certified earnings for   2015/2016.

SPPA should only be notified of pensionable earnings for medical practitioners once all General Practice accounting has been ratified and pensionable earnings have been certified as final.

If Practioner Services have submitted uncertified 2015/2016 pensionable earnings for medical practitioners who have not left the Scheme this may result in members receiving an Annual Allowance pension savings statement based on these ‘estimated’ earnings.

For further information on Annual Allowance and the implications regarding the 2015/16 year please see our website tax page

If you have received an Annual Allowance statement and have an enquiry about the earnings quoted, please contact your employer in the first instance.  All other enquiries relating to Annual Allowance  should be emailed to This e-mail address is being protected from spambots. You need JavaScript enabled to view it

Link to Scottish Government Website