Treasury,
Tax & Pensions

 

Quick Links: Medical Services Tax (MST)

In order to keep administration to a minimum, the collection of MST is through the same systems as Income Tax

 

Tax Year 2017:

The threshold is £60,000 for employees and self employed before the MST rates apply.

(this may be apportioned depending on tax residency)

MST Rates: employee 1 %, employer 1.5 %, self-employed 1.5 %

 

Tax Year 2016:

The threshold is £60,000 for employees and self employed before the MST rates apply.

(this may be apportioned depending on tax residency)

MST Rates: employee 1 %, employer 1.5 %, self-employed 1.5 %

 

(During the last Budget Process, it was agreed to reduce the Medical Services Tax rate to 0%, with effect from the 1st January 2018)

 

Paying MST is not an entitlement to healthcare, there are separate rules regarding healthcare entitlements