FOI-03028

Thank you for your request for information about the following: ##Request ‘Under the Freedom of Information Act 2000, please provide: A. UK-Wide Scheme Authority Complete copy of current Treasury Directions issued under Section 1(3) Public Service Pensions Act 2013 governing NHS Pension Scheme financing across England and Wales Documentation of NHSBSA's authority over both NHS England and NHS Wales pension contributions Legal framework reconciling UK-wide pension scheme with NHS devolution to Wales B. Cross-Border Contribution Processing Methodology for processing contributions from: English NHS Trusts (e.g., North Bristol NHS Trust) Welsh NHS Trusts (e.g., Aneurin Bevan Health Board) Confirmation of whether different accounting standards apply to English vs Welsh NHS employers Documentation of any Welsh Government involvement in pension contribution processing C. Constitutional Framework Compliance Legal basis for UK Treasury control over Welsh NHS pension obligations Interaction protocols between NHSBSA and Welsh Government regarding pension administration Confirmation of whether Government of Wales Act 2006 affects pension scheme administration D. Funding Reality Documentation Step-by-step flow of all NHS pension contributions from collection to final destination Confirmation of whether contributions are: Held in trust for scheme members, OR Remitted directly to HM Treasury Consolidated Fund Any ring-fenced investment funds held separately from Consolidated Fund’ The NHS Business Services Authority (NHSBSA) received your request on 21 July 2025. We have handled your request under the Freedom of Information Act 2000 (FOIA). ##Our response ##Question 1 - UK-Wide Scheme Authority I am writing to advise you that following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA. The NHSBSA administers the scheme on behalf of the Department of Health and Social Care (DHSC). I have provided their contact details below: Ministerial Correspondence and Public Enquiries Unit Department of Health and Social Care 39 Victoria Street London SW1H 0EU United Kingdom Email: [email protected] ##Question 2.1 - Cross-Border Contribution Processing ##Methodology for processing contributions from: ##English NHS Trusts (e.g., North Bristol NHS Trust) ##Welsh NHS Trusts (e.g., Aneurin Bevan Health Board) I am writing to advise you that following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA. The NHSBSA does not process contributions, it receives contributions from employers. As well as Trusts, there are other employer types and different processing methods and payroll systems will be used. ##Question 2.2 - Confirmation of whether different accounting standards apply to English vs Welsh NHS employers I am writing to advise you that following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA. ##Question 2.3 - Documentation of any Welsh Government involvement in pension contribution processing I am writing to advise you that following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA. ##Question 3 - Constitutional Framework Compliance I am writing to advise you that following a search of our paper and electronic records, I have established that the information you requested is not held by the NHSBSA. The NHSBSA administers the scheme on behalf of the Department of Health and Social Care (DHSC). ##Question 4.1 - Step-by-step flow of all NHS pension contributions from collection to final destination and Question 4.2 - Confirmation of whether contributions are: ##Held in trust for scheme members, OR ##Remitted directly to HM Treasury Consolidated Fund Contributions are received from employers each month and are used to offset against payments made from the scheme. Currently income exceeds payments, and any surplus cash at the year-end is returned to HMT (Consolidated Fund) at the start of the following financial year. ##Question 4.3 - Any ring-fenced investment funds held separately from Consolidated Fund Under Section 21 of the FOIA we are not required to provide information in response to a request if it is already reasonably accessible to you. The information you requested is available from the link below: https://opendata.nhsbsa.net/dataset/foi-02144 Please see the following link to view the section 21 in full - https://www.legislation.gov.uk/ukpga/2000/36/section/21 ##Data Queries Please contact [email protected] ensuring you quote the above reference if you have any specific questions regarding this response; or, if you feel you may be misunderstanding or misinterpreting the information; or, if you plan on publishing the data. ##Reusing the data and copyright If you plan on producing a press or broadcast story based upon the data please contact [email protected] . This is important to ensure that the figures are not misunderstood or misrepresented. The information supplied to you continues to be protected by the Copyright, Designs and Patents Act 1988 and is subject to NHSBSA copyright. This information is licenced under the terms of the Open Government Licence detailed at: http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/ Should you wish to re-use the information you must include the following statement: “NHSBSA Copyright 2025”. Failure to do so is a breach of the terms of the licence. Information you receive which is not subject to NHSBSA Copyright continues to be protected by the copyright of the person, or organisation, from which the information originated. Please obtain their permission before reproducing any third party (non NHSBSA Copyright) information.