Recommendation 18

Older GPs continue to face prohibitively expensive pensions tax bills which act as a significant disincentive to them staying in practice. Efforts taken to date to reduce the impact on GPs have not been sufficient to prevent experienced GPs from leaving the profession in significant numbers, however we note the Government’s recent consultation on extending ‘retire and return’ arrangements into next year. Experienced GPs are also likely to be employers which may make their pensions arrangements more complicated.