Rates and rental reimbursements

Non-domestic rates and reimbursement of rental costs are available to General Dental Service (GDS) practitioners on a dental list.

Practice rental costs are paid by NHS National Services Scotland for both full and partial reimbursement of practice rental costs.

Reimbursement of practice rental costs for NHS committed practices

Where a practice is calculated as NHS committed and we hold the valuation, a payment is entitled to be made to the designated dentist at that practice.

Payments are made quarterly, and are based on the lower or actual rental value (+ VAT if applicable).  For owned practices, costs are based on market rental valuation.

The criteria for making a claim for lease-hold or owned practices are:

  • Subject to valuation.
  • Received only if practice is NHS-committed.

 

Example of a payment calculation for NHS committed practices:

If a practice's NHS earnings are 71% of total earnings and rent is £1,000 reimbursement would be abated by 29% = £710 in this example.

 

Reimbursement of practice rental costs for secondary NHS committed practices

Where a practice is calculated as secondary NHS committed and we hold the valuation, a payment is entitled to be made to the designated dentist at that practice.

Payments are made quarterly, and are based on the lower or actual rental value (+ VAT if applicable).  For owned practices, costs are based on market rental valuation.

The criteria for making a claim for lease-hold or owned practices are:

  • Subject to valuation.
  • Subject to reduction depending on practice NHS-commitment level.

 

Example of a payment calculation for secondary NHS committed practices:

If a practice's NHS earnings are 71% of total earnings and rent is £1,000 banded abatement continues to be applied and rent would be abated by 20% = £800 in this example.

 

Reimbursement of VAT for leasehold premises

Practices are advised that for leasehold premises where VAT is payable:

  • we must receive up to date evidence that the practice is not VAT registered and VAT is being paid

Even if you had already provided evidence and VAT payments were being reimbursed, we still need this up to date information.

No VAT payments will be reimbursed until we receive this information.

 

How to make a claim for reimbursement of practice rental costs

Applicants must submit a GP234 form signed by the designated dentist and the practice accountant. You can download the GP234 form below, or request it from your local NHS Board. Once the form is fully completed send it to Dental Payments, Practitioner and Counter Fraud Services, Gyle Square, 1 South Gyle Crescent, Edinburgh EH12 9EB. Please retain a copy for your own records.

Download the reimbursement of practice rental costs GP234 form(PDF 1.92MB)

2019/20 cut off dates

The deadline for all four quarters of the financial year 2019/20 is Thursday 28 February 2019, however you can still submit the form for part payment of 2019/20 practice rental costs as follows:

31 May 2019 for quarters 2, 3 and 4

31 August 2019 for quarters 3 and 4

30 November 2019 for quarter 4

Reimbursement of non-domestic rates

This is payable to General Dental Services (GDS) practitioners on a dental list, where the dentist is the rate payer. The reimbursement consists of the amount specified in the Council demand notice, less any abatement where the gross income of the premises is not wholly NHSScotland. The Council demand notice and proof of payment must be produced as evidence. It is paid annually or monthly, subject to the following criteria:

  • Dentist is the rate payer.
  • The dentist’s name is included on the dental list of the NHS Board where the premises are located.
  • Gross earnings of the premises in preceding financial year are at least £28,050.00.
  • Should be claimed within six months of the date the rates are due to be paid.

How to make a claim for reimbursement of non-domestic rates

Applicants must submit a GP212 form, available to download below, or request it from your local NHS Board.

Download the reimbursement of non-domestic rates GP212 form (PDF 766KB)