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Document What should I do if I have received a dental Penalty Charge Notice (PCN) but am entitled to Tax Credits?

Being in receipt of Tax Credits doesn't automatically entitle you to help with your health costs; you also need to meet the criteria to be entitled to an NHS Tax Credit Exemption certificate.
To be entitled to an NHS Tax Credit Exemption certificate, you and your partner (if applicable) must;
  • have a combined annual income for Tax Credit assessment purposes of £15,276 or less, and;
  • receive a disability element of Working Tax Credit* and/or be in receipt of Child Tax Credit
*Please note that receiving Working Tax Credit alone (no disability element included) does not entitle you to help with health costs, regardless of your annual income.

If you meet this criteria, an NHS Tax Credit Exemption certificate will be automatically issued to you, unless you're paid your Tax Credits manually (not directly into a bank account) or you're included in an award for any of the following benefits;
  • Income Support
  • Pension Credit Guarantee Credit
  • Income based Jobseekers Allowance
  • Income Related Employment and Support Allowance
  • Universal Credit (in certain circumstances only)
If you haven't received a certificate and are unsure of your entitlement to the NHS Tax Credit Exemption certificate; you should check your Tax Credit award notice for the above criteria.
If, at the time you received treatment you didn't meet this criteria / have any other valid exemption; you're liable for all charges within your Penalty Charge Notice (PCN).

Check what help you could get to pay for NHS costs
You can check what help you could get on our website.
Tax Credits, Tax Credit Exemption certificate, child tax, working tax, CTC, WTC, TCEC

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