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Apply for rates and rental reimbursement

Published on 20 August 2021

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

Rent reimbursement

Leasehold or owned dental practices can make a claim for rent reimbursement if:

  • your practice is calculated as ‘NHS committed’ or ‘secondary NHS committed’
  • we hold the valuation for your premises

Practice rental costs are paid by us for full and partial reimbursement. And the payment you’re entitled to will depend on whether you’re NHS committed or secondary NHS committed.

A rent reimbursement claim by secondary NHS committed practices will be subject to reduction depending on your practice’s NHS commitment level.

Reimbursement of VAT for leasehold premises

If your premises are leasehold and 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 previously provided evidence and VAT payments were being reimbursed, we still need this up-to-date information. We will not reimburse VAT payments without the latest evidence.

Payment details for rent reimbursement

If your dental practice meets the above criteria for rent reimbursement, the payment will be made to the designated dentist at the practice.

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

Example of a payment calculation for NHS committed practices

If your NHS earnings are 71% of your total earnings and rent is £1,000, the reimbursement would be abated by 29%. So £710 would be reimbursed.

Example of a payment calculation for NHS secondary committed practices

If your NHS earnings are 71% of the total earnings and rent is £1,000, banded abatement applies and the reimbursement would be abated by 20%. So £800 would be reimbursed.

Deadlines for submission

The deadline for rent reimbursement for all four quarters of the financial year 2021/22 was 28 February 2021.

But you can still submit the form for part payment of 2021/22 practice rental costs as follows:

  • 31 May 2021 for quarters 2, 3 and 4
  • 31 August 2021 for quarters 3 and 4
  • 30 November 2021 for quarter 4 only

How to make a claim for rent reimbursement

Download and complete the GP234 claim form or request one from your local NHS board.

The designated dentist and the practice accountant must sign the form – and you should keep a copy for your own records.

Submit the form by email to nss.psd-dental-payments@nhs.scot or post it to:

Dental Payments
Practitioner and Counter Fraud Services
Gyle Square
1 South Gyle Crescent
Edinburgh
EH12 9EB

Reimbursement of non-domestic rates

This reimbursement is payable to 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.

You must provide the council demand notice and proof of payment as evidence.

Payment and criteria details

Payments for reimbursement of non-domestic rates are annual or monthly, subject to the following criteria:

  • the dentist is the rate payer
  • the dentist’s name is on the dental list of the NHS board where the premises are located
  • gross earnings of the premises in the preceding financial year are at least £28,050
  • you must claim within six months of the date the rates are due to be paid

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

Download and submit a completed GP212 form or request one from your local NHS board.