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How to get help with health costs if you receive Working Tax Credit or Child Tax Credit.

First published:
29 September 2020
Last updated:

NHS tax credits and tax credit exemption certificates

You may be entitled to help with NHS health costs if you receive:

  • Working Tax Credit (WTC)
  • Child Tax Credit (CTC)

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  
  • refunds of travel costs if any of the children need to go to hospital

If you meet the qualifying conditions, the NHS Business Services Authority (NHSBSA) will send you an NHS tax credit exemption certificate. They will send you one automatically, you do not need to apply.

Qualifying conditions

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 for Working Tax Credit or Child Tax Credit.

Each month, the HMRC sends information to the NHS Business Services Authority (NHSBSA) about families who are entitled to a certificate. If you meet the qualifying conditions, the NHSBSA will send you an NHS tax credit exemption certificate.

The NHSBSA cannot send you an exemption certificate until they receive this 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 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 unsure of the amount of income for tax credit purposes, you can check this with the HMRC Helpline on 0345 300 3900.

If you have made a claim for tax credit but not yet received your award notice, you should contact the HMRC (not the NHSBSA).

For people with hearing or speech difficulties the Helpline number is 0345 300 3909.

If you are unsure about whether or not you are entitled to an NHS Tax Credit Exemption Certificate, ring the NHSBSA on 0300 330 1347. Have your Tax Credit Award notice ready so you can tell the NHSBSA what is on it.

If you don't qualify for help through NHS tax credit exemption

Tax credit exemption is for people who are working or are disabled or have children.

If you do not qualify for help through tax credits you may be able to claim help through the Low Income Scheme.

Ring the HMRC Helpline on 0345 300 3900 for advice about other help that might be available through tax credits. 

Lost NHS tax credit exemption certificate

If you lost your NHS tax credit exemption certificate contact the NHSBSA and ask them for a duplicate.

NHSBSA

Exemption Issue Office, Bridge House, 152 Pilgrim Street, Newcastle Upon Tyne, NE1 6SN.

Telephone: 0300 3301347

Rydym yn croesawu galwadau a gohebiaeth yn Gymraeg / We welcome calls and correspondence in Welsh.