13.1 Provisions for liabilities and charges
| Current | Non-current | |||
| 31 March 2024 £000 | 31 March 2023 £000 | 31 March 2024 £000 | 31 March 2023 £000 | |
| Pensions - early departure costs | 41 | 39 | 78 | 108 |
| Pensions - injury benefit | 57 | 52 | 376 | 408 |
| Legal claims | 47 | 50 | - | - |
| Redundancy | 165 | - | - | - |
| Clinician pension tax reimbursement | 7 | 3 | 161 | 232 |
| Other | - | - | - | 147 |
| Total | 317 | 144 | 615 | 895 |
Pensions - early departure costs
Relating to staff refers to early retirements previously agreed, for which the amount and timing of the provision is reasonably certain. The Trust makes payment to NHS Pensions quarterly and the provision is calculated to cover the life expectancy of each claimant.
Pensions - injury benefits
Include provisions for payments made for injury benefit claims awarded against the Trust, for which the timing of the provision is reasonably certain. The Trust makes payment to NHS Business Services Authority quarterly and the provision is calculated to cover the life expectancy of each claimant.
Legal claims
Are based on the excess payments required for current legal claims that are provided by NHS Resolution. These claims are expected to be settled in the 12 months following 31st March 2024, for which the amount and timing of the provision is reasonably certain.
Clinicians pension tax reimbursement
The Trust has accounted for a provision of £168,005 (2022/23: £234,592) in respect of clinician’s pension tax. This is based on actual information provided by NHS England regarding the actual uptake of the scheme. Clinicians that have exceeded their annual pension allowance as a result of work undertaken during the year are able to have any related tax charge paid by NHS Pension Scheme if they have opted to. The Trust is contractually bound to pay this corresponding amount to the clinician on their retirement to ensure that they are fully compensated for any deduction from their income from NHS Pension Scheme on retirement. This is shown in non-current provisions and the amount and timing is reasonably certain.
Other provisions
In 2022/23 related to a provision for backdated VAT relating to locums working through direct engagement. This has since been reversed.
| Total £000 | Pensions - early departure costs £000 | Pensions: injury benefits £000 | Legal claims £000 | Redundancy £000 | Clinician pension tax reimbursement £000 | Other £000 | |
| At 1 April 2023 | 1,039 | 147 | 460 | 50 | - | 235 | 147 |
| Change in the discount rate | (23) | (2) | (21) | - | - | - | - |
| Arising during the year | 128 | 13 | 10 | 7 | 165 | (67) | - |
| Utilised during the year - accruals | (74) | (41) | (23) | (10) | - | - | - |
| Reversed unused | (147) | - | - | - | - | - | (147) |
| Unwinding of discount rate | 9 | 2 | 7 | - | - | - | - |
| At 31 March 2024 | 932 | 119 | 433 | 47 | 165 | 168 | - |
| Expected timing of cash flows | |||||||
| Not later than one year | 317 | 41 | 57 | 47 | 165 | 7 | - |
| Later than one year and not later than five years | 438 | 78 | 199 | - | - | 161 | - |
| Later than five years | 177 | - | 177 | - | - | - | - |
| Total | 932 | 199 | 433 | 47 | 165 | 168 | - |
13.2 Clinical negligence liabilities
The amount included in provisions of NHS Resolution as of 31st March 2024 in respect of clinical negligence liabilities of Lincolnshire Partnership NHS Foundation Trust is £9,652,191 (31st March 2023 £9,906,436).
13.3 Contingent (Liabilities) / Assets
There are no material contingent assets or liabilities (2022/23: Nil assets or liabilities).
