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The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund
Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2023.
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| Format: | Thesis |
| Language: | English |
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University of Pretoria
2023
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| _version_ | 1867613576718450688 |
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| access_status_str | Open Access |
| author2 | Van Zyl, Stephanus |
| author_browse | Van Zyl, Stephanus |
| author_facet | Van Zyl, Stephanus |
| collection | Thesis |
| dc_rights_str_mv | © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. |
| description | Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2023. |
| format | Thesis |
| id | oai:repository.up.ac.za:2263/92649 |
| institution | University of Pretoria (South Africa) |
| language | English |
| last_indexed | 2026-06-10T12:38:21.029Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from UPSpace — University of Pretoria Institutional Repository |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | University of Pretoria |
| publisherStr | University of Pretoria |
| record_format | dspace |
| source_str | UPSpace — University of Pretoria Institutional Repository |
| spelling | oai:repository.up.ac.za:2263/92649 The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund Van Zyl, Stephanus mahlatse.chewe@gmail.com Chewe, Mahlatse Peter UCTD National health insurance (NHI) NHI fund Universal health coverage (UHC) Value added tax (VAT) Medical services National Health Service (NHS) SDG-03: Good health and well-being Sustainable Development Goals (SDGs) Humanities theses SDG-03 SDG-03: Good health and well-being Mini Dissertation (LLM (Tax Law))--University of Pretoria, 2023. The government of South Africa is preparing for the enactment of the National Health Insurance Bill (“NHI Bill”) as well as the establishment of the National Health Insurance Fund (“NHI Fund”). The enactment of the NHI Bill will have significant impact on the present financing of healthcare system in South Africa. The objective of this work is to consider the tax consequences when the NHI Fund purchases medical services. This is because the NHI Fund will source funds and use same to purchase medical services from suppliers on behalf of the users. As a result, a clear distinction and analysis is made between VAT registered private medical suppliers and VAT exempt public medical suppliers. This study also considers existing public insurance schemes like RAF to determine the tax approach that has been adopted for these insurance schemes. Therefore, the Value-Added Tax Act 89 of 1991 (“VAT Act”) in general and the charging provisions in particular are central to the discussions herein. A comparative study between the South African NHI regime and the UK’s NHS regime is also made in line with the title of this study. As a result, this study is able to highlight the potential revenue leakages under the NHI regime and the need to ensure that revenue is recycled to sustain the NHI regime. Mercantile Law LLM (Tax Law) Unrestricted SDG-03: Good health and well-being 2023-10-02T12:39:26Z 2023-10-02T12:39:26Z 2024-04 2023 Mini Dissertation * A2024 http://hdl.handle.net/2263/92649 en © 2023 University of Pretoria. All rights reserved. The copyright in this work vests in the University of Pretoria. No part of this work may be reproduced or transmitted in any form or by any means, without the prior written permission of the University of Pretoria. application/pdf University of Pretoria |
| spellingShingle | UCTD National health insurance (NHI) NHI fund Universal health coverage (UHC) Value added tax (VAT) Medical services National Health Service (NHS) SDG-03: Good health and well-being Sustainable Development Goals (SDGs) Humanities theses SDG-03 SDG-03: Good health and well-being The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund |
| title | The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund |
| title_full | The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund |
| title_fullStr | The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund |
| title_full_unstemmed | The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund |
| title_short | The value-added tax treatment of the supply of medical services provided under the (proposed) National Health Insurance Fund |
| title_sort | value added tax treatment of the supply of medical services provided under the proposed national health insurance fund |
| topic | UCTD National health insurance (NHI) NHI fund Universal health coverage (UHC) Value added tax (VAT) Medical services National Health Service (NHS) SDG-03: Good health and well-being Sustainable Development Goals (SDGs) Humanities theses SDG-03 SDG-03: Good health and well-being |
| url | http://hdl.handle.net/2263/92649 |