However, Mr Chan noted the affected members were generally highly experienced and high earning doctors/consultants, which means they could be affected every year.
He added: “So do we expect these rules to be applied every year too? And in England’s case, this could cost the taxpayers a lot of money.”
HM Treasury has pledged to review the impact of the tapered annual allowance after doctors campaigned to scrap it.
A consultation on the rules of the NHS Pension Scheme was published in September, which included a proposal to allow members to choose a personalised pension growth level at the start of each tax year.
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