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Document Information for GDS and PDS practices regarding Non-domestic rates

A contractor may be able to claim reimbursement of the Non-domestic Rates payable in relation to any premises at which it provides services under its GDS or PDS contract.

Non-domestic rates are non superannuable.

NHS Dental Services may, from time to time, ask for documentary evidence sufficent to demonstrate accurately the proportion that is income under its GDS / PDS contract of the practice. If you're requested by NHS Dental Services to supply documentary evidence to demonstrate accurately the proportion of your income from Private and NHS treatment, then you must comply within 3 months.

What is the eligibility criteria?

A contractor is entitled to receive reimbursement of payments in respect of its non-domestic rates for practice premises if, in any financial year:
  • It's a Non-Domestic Ratepayer or, where the contractor is a partnership, one of the partners comprising the partnership is the Non-Domestic Ratepayer, as regards the hereditament that comprises or includes the practice premises and in respect of which the claim is made ("the Hereditament"); and
  • The total value of the primary dental services provided at the practice premises as part of the NHS is not less than £25,000.

How can I apply?

To apply for payment of Non-domestic rates you must complete the Application for personal payment under the Statement of Financial Entitlement form from our website. Click here to download the form.

If your practice is in Wales, please send your SFE application form to your local health board (LHB) and not to the NHSBSA as NHS Dental Services don't process applications for practices in Wales.

The application and demands must be received within 3 months of the first payment fallen due.

What Evidence do I need to send?
  • Evidence to support the NHS proportion claimed in the previous year, e.g. if claiming business rates for 2017-18, please submit the evidence for the claim made in 2016-17. This can be in the form of a set of accounts for 2015-16 financial year, or a letter of confirmation from a certified accountant.
  • A copy of the demand notice
  • Relevant receipts if claiming payment in one lump sum or two half yearly payments

How much am I entitled to receive?

The amount to which the contractor is entitled in respect of a reimbursement payment in any financial year is the amount specified in the Demand Notice for that financial year less, where the gross income of the Hereditament from the provision of dental services includes any income which is not derived from its GDS / PDS agreement, any amount ("the abatement") calculated in accordance with paragraph 10.9.

The amount of the abatement shall be based on the percentage that the contractor is required to declare. Wherever that percentage features in column 1 of the table below (as adjusted, where appropriate, in the light of further information received by the contractor, as requested the corresponding percentage opposite that entry in column 2 is the amount, in percentage terms, of the abatement

Proportion which the PDS/GDS agreement income bears to the gross income of the Hereditament Proportion of Non-domestic Rates to be abated
90% or more No abatement
80% or more but less than 90% 10%
70% or more but less than 80% 20%
60% or more but less than 70% 30%
50% or more but less than 60% 40%
40% or more but less than 50% 50%
30% or more but less than 40% 60%
20% or more but less than 30% 70%
10% or more but less than 20% 80%
Less than 10% 90%

The amount to which the contractor is entitled falls due once a valid application for the amount has been received.
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