Immigration Health Surcharge

The UK Government confirmed plans to increase the Immigration Health Surcharge during the March 2020 Budget. The charges will increase as follows for any applications made from 27 October 2020:

GBP 624 for all applications for entry clearance or leave to remain
GBP 470 for all other applicants, those under 18 years of age (and their dependants), students and some Tier 5 visa holders

The increased fees will also apply to the UK’s new Points-Based System as it begins to take effect at the end of the year. From 1 January 2021, EU citizens wishing to come to the UK on a long-term basis will be subject to this levy.

Employers paying or reimbursing these costs for their employees should also consider the tax reporting requirements as HMRC generally considers these costs a taxable benefit in kind.

Andrew Bailey
andrew.bailey@bdo.co.uk