The annual cost per prison place is based on expenditure met by the National Offender Management Service (NOMS) during the year. It does not include the pension cost of staff who have already retired, not the cost of the state retirement pension.
The cost includes the expected cost of pension benefits accrued by staff employed during the year and also the additional cost arising from any staff who leave as part of an early retirement programme during the year.
Present and past employees of NOMS receive pension benefits covered by the provisions of the Principal Civil Service Pension Scheme (PCSPS) which is unfunded. Liability for payment of future benefits to retired staff is a charge to the PCSPS.