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Readers’ forum: Tax and National Insurance implications of private medical care

04 December 2023
Issue: 4916 / Categories: Forum & Feedback , Business , Employees
Private medical costs

Recently whenever I meet clients to discuss their accounts or tax returns conversations – mainly with self-employed persons or the owners of small and medium-sized family companies – seem to turn to the difficulties of getting appointments with GPs. The following question is then normally whether they should pay for private medical care rather than depend on the NHS.

Do readers have any views on whether there is a tax relief for such payments? I understand that there is a benefit-in-kind exemption for medical check-ups but what exactly does this cover and would any treatment be included? One client wondered whether the new comprehensive blood tests that can identify different types of cancer – and which I understand cost some hundreds of pounds – would be eligible for relief. Given the exemption for employees I was uncertain as to whether such payments made by a self-employed...

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