The NHS Low Income Scheme is intended to reduce the cost of NHS

prescription charges Charges for prescriptions for medicines and some medical appliances are payable by adults in England under the age of 60. However, people may be exempt from charges in various exemption categories. Charges were abolished by NHS Wales in 2007, Hea ...

NHS dentistry Dentistry provided by the National Health Service in the United Kingdom is supposed to ensure that dental treatment is available to the whole population. Most dentistry is provided by private practitioners, most of whom also provide, on a commerci ...

, sight tests, glasses and contact lenses, necessary costs of travel to receive NHS treatment, NHS

wigs A wig is a head or hair accessory made from human hair, animal hair, or synthetic fiber. The word wig is short for periwig, which makes its earliest known appearance in the English language in William Shakespeare's ''The Two Gentlemen of Verona' ...

and fabric supports, i.e. spinal or abdominal supports or surgical brassieres supplied through a hospital. It is administered by the

NHS Business Services Authority The NHS Business Services Authority (NHSBSA) is an executive non-departmental public body of the Department of Health and Social Care which provides a number of support services to the National Health Service in National Health Service (England) ...

. It is not necessary to be in receipt of any benefits in order to qualify. An online application system was under trial in 2022. It is restricted to people who do not have capital or savings of over £6,000.

Tax credits

People entitled to most

means-tested benefit A means test is a determination of whether an individual or family is eligible for government assistance or welfare, based upon whether the individual or family possesses the means to do without that help. Canada In Canada, means tests are use ...

s do not need to use the scheme as they are exempt from these charges. People who receive

working tax credit Working Tax Credit (WTC) is a state benefit in the United Kingdom made to people who work and have a low income. It was introduced in April 2003 and is a means-tested benefit. Despite their name, tax credits are not to be confused with tax cred ...

child tax credit A child tax credit (CTC) is a tax credit for parents with dependent children given by various countries. The credit is often linked to the number of dependent children a taxpayer has and sometimes the taxpayer's income level. For example, in t ...

are automatically assessed and, if entitled, issued with an NHS Tax Credit Exemption Certificate. Tax credit beneficiaries with an income of less than £15,276 (2013 figure), people who receive working tax credit and child tax credit and those who receive working tax credit with a disability element are entitled to a certificate.

Universal Credit

The introduction of

Universal Credit Universal Credit is a United Kingdom social security payment. It is means-tested and is replacing and combining six benefits for working-age households with a low income: income-related Employment and Support Allowance, income-based Jobseeker's ...

led to complications. People entitled to Universal Credit who had net earnings of less than £435 in a month (or £935 or less if they have a child element or had limited capability for work) should receive free prescriptions on the same basis as other people in receipt of other means tested benefits. However, as of December 2017, at which point the introduction of universal credit (which started in April 2013) was well under way, the prescription form did not mention it. Claimants were officially advised by NHS England to tick the box for income-based jobseeker's allowance.

Outside England

Charges are not made for prescriptions, wigs or fabric supports in Scotland or Wales.

Financial assessment

The assessment of means uses similar principles to those of

income support Income Support is an income-related benefit in the United Kingdom for some people who are on a low income, but have a reason for not actively seeking work. Claimants of Income Support may be entitled to certain other benefits, for example, Housi ...

. Weekly income is compared to assessed requirements but includes housing costs and

council tax Council Tax is a local taxation system used in England, Scotland and Wales. It is a tax on domestic property, which was introduced in 1993 by the Local Government Finance Act 1992, replacing the short-lived Community Charge The Community C ...

which income support does not. There is a capital limit (between the claimant and their partner, if they have one) of £23,250 for those permanently in a care home (£24,000 in Wales) and £16,000 for everyone else.

Certificates

The HC2 certificate for full help (which includes free NHS prescriptions), is issued if weekly income is less than or equal to requirements, or income is greater than requirements by no more than half the current English prescription charge. The HC3 certificate for partial help is issued if income is greater than requirements by more than half the current English prescription charge. This shows the payment liability for health costs. It is possible to apply for a refund of charges already paid when an application for a certificate is made.

References

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External links

NHS Business Services Authority

Help with Health Costs Wales
National Health Service Social security in the United Kingdom Tax credits