Increase in Immigration Surcharge

The Immigration Health Surcharge is to increase by GBP 224 to GBP 624 from October 2020, the government announced in the Budget.

This measure increases the Immigration Health Surcharge for each surcharge liable non-EEA temporary migrant (and their dependants). There is an ongoing but increased discounted rate for students, their dependents and those on the Youth Mobility Scheme from  GBP 300 to  GBP 470. The surcharge for children under 18 will also be set at  GBP 470.

This will be expanded to include future EEA temporary migrants at the increased rate from January 2021.

The Immigration Health Surcharge is a taxable benefit for individuals where their employer reimburses or pays the cost directly. This increase in the cost of the surcharge will also see an increase in the tax and NIC due on a grossed up basis.

Andrew Bailey
andrew.bailey@bdo.co.uk