FOI-03106

FOI Response - NHS Pension Scheme Taxpayer Breakdown I am writing to request the following information: Please could you confirm the number of basic rate, higher rate, and additional rate taxpayers who are part of the NHS pension scheme, who are currently still working and accumulating their pensions for the latest tax year? Please could this include the total number of members. Please could this be presented in a table format, such as the below: Basic rate taxpayers Higher rate taxpayers Additional rate taxpayers Total Any additional information or breakdown that you feel are relevant would also be useful. The NHS Business Services Authority (NHSBSA) received your request Wednesday 20 August 2025 We have handled your request under the Freedom of Information Act 2000 (FOIA). Our response 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. Advice and assistance While employers may be aware of their employees’ tax brackets, NHS Pensions does not hold payroll information. Our records only reflect pensionable pay — the earnings on which pension contributions are calculated — which is not the same as taxable earnings. As such, we are unable to provide details about a member’s overall earnings or tax position. This information falls outside the scope of what NHS Pensions maintains. Publishing this response Please note that this information will be published on our Freedom of Information disclosure log at: https://opendata.nhsbsa.net/dataset/foi-03106 Your personal details will be removed from the published response.