NHS Tax Credits

  • Working Tax Credit (WTC)
  • Child Tax Credit (CTC)
  1. If you meet the qualifying conditions (read paragraph 3) you will be sent an NHS tax credit exemption certificate by the NHS Business Services Authority (NHSBSA).  They will send you one automatically, you do not need to apply for one - but read paragraph 8.
  2. If you meet the qualifying conditions you can get free:
  • NHS dental treatment
  • NHS sight tests
You can also get:
  • Vouchers towards the cost of glasses or contact lenses;
  • Refunds of necessary travel costs to and from hospital for NHS treatment for you, your partner or any dependent children and young people under 20.  You can also get refunds of travel costs if any of the children need to go to hospital. (They are already entitled to the other help)
  1. The HM Revenue & Customs (HMRC) issues tax credit award notices that tell families they might be entitled to other help.  Only the HMRC can say whether you are eligible or not for WTC or CTC.
  2. If you are unsure of the amount of income for tax credit purposes, you can check this with the HMRC Helpline on 0845 300 3900.
If you have made a claim for tax credit but not yet received your award notice, you should contact the HMRC on the above number (not the NHSBSA).
For people with hearing or speech difficulties the Helpline number is 0845 300 3909.
NHS Tax Credit Exemption Certificates
  1. The NHS Business Services Authority (NHSBSA) - an NHS body based in Newcastle - sends out certificates for the whole of the UK on behalf of the health departments in Wales, Scotland, England and Northern Ireland.  You don't have to make a separate application for a certificate.
(Please expect to wait up to six weeks for your certificate after you get your award notice.  Read paragraph 8)
  1. The HMRC will send information to the NHSBSA each month about families who are entitled to a certificate.
  2. The NHSBSA cannot send you an exemption certificate until they receive the information from the HMRC.  This could be up to six weeks after you get your tax credit award.  If you meet the conditions for help listed in paragraph 3, you can sign NHS treatment forms to say you do not have to pay because you get tax credits.  Use your award notice as evidence of your entitlement until your certificate arrives.
If you are still unsure about whether or not you are entitled to an NHS Tax Credit Exemption Certificate, ring the NHSBSA on 0845 609 9299, and have your Tax Credit Award notice ready so you can tell the NHSBSA what is on it.
If You Lose Your NHS Tax Credit Exemption Certificate
  1. Tell the NHSBSA by writing to the:  Exemption Issue Office, Sandyford House, Newcastle Upon Tyne, NE2 1BF, and let them know what happened.  They will send you a duplicate.
If You Do Not Qualify for Help Through NHS Tax Credit Exemption
  1. Tax credit exemption is for people who are working or are disabled or have children.
  2. If you do not qualify for help through tax credits you may be able to claim help through the NHS Low Income Scheme.
  3. Ring the HMRC Helpline on 0845 300 3900 for advice about other help that might be available through tax credits.  Read paragraphs 4 and 5.

Last updated: 10 April 2013