Important information for submitting GP234 forms for dental

Practitioner Services wish to remind all dental practices and dental bodies corporate that the deadline date for receipt of GP234 forms is 28 February 2018. That is the date for receipt at Practitioner Services, not the last date practices should send the form by.

Completed forms can be submitted by post or via email to or to arrive by 28 February.

Where no form is received by that date, no payment for the reimbursement of rental costs can be made for the immediately following quarter.

In addition, Practitioner Services have been contacted from some practitioners seeking clarification of what is considered to be "NHS Earnings" in terms of the Reimbursement of Practice Rental Costs.

The definition of NHS Earnings which is required to be used for the GP234 form is the proportion of income derived form 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 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 the statement "the 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.

This means 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

Get more information on the reimbursement of practice rent including downloading and submitting the GP234 form

If you have any specific SDAI queries you should direct those to your NHS Board.

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