National Health Insurance Act, 2003 (Act 650) - Revision history

Oblitey: Oblitey moved page National Health Insurance Act, 2003 - Act 650 to National Health Insurance Act, 2003 (Act 650) without leaving a redirect

2026-03-07T13:15:40Z

Oblitey moved page National Health Insurance Act, 2003 - Act 650 to National Health Insurance Act, 2003 (Act 650) without leaving a redirect

← Older revision	Revision as of 15:15, 7 March 2026
(No difference)

Oblitey: /* PART ONE - Exempt Supplies */

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PART ONE - Exempt Supplies

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	\| 6. Live Animals \|\| Cattle, sheep, goat, swine and poult1y but excluding horses, asses, mules and hinnies, and similar exotic animals		\| 6. Live Animals \|\| Cattle, sheep, goat, swine and poult1y but excluding horses, asses, mules and hinnies, and similar exotic animals
	\|-		\|-
	\| 7. Animals, livestock and poultry imported for breeding ~~puqmses~~ \|\| Live asses, mules and hinnies; live bovine animals; live swine; live sheep and goats; live marine mammals, live fish and aquatic invertebrates		\| 7. Animals, livestock and poultry imported for breeding purposes \|\| Live asses, mules and hinnies; live bovine animals; live swine; live sheep and goats; live marine mammals, live fish and aquatic invertebrates
	\|-		\|-
	\| 8. Animal product in its raw state \|\| Edible meat and offal of the animals listed in item 6 provided any processing is restricted to salting, smoking or similar process, but excluding pate, fatty livers of geese and ducks and similar products		\| 8. Animal product in its raw state \|\| Edible meat and offal of the animals listed in item 6 provided any processing is restricted to salting, smoking or similar process, but excluding pate, fatty livers of geese and ducks and similar products
	\|-		\|-
	\| 9. Agricultural and aquatic food products in its raw state produced in Ghana \|\| Fish, crustaceans, and molluscs (but excluding ornamental fish); vegetables and fruits, nuts, coffee, cocoa, ~~shca~~ butter, maize, sorghum, millet, tubers, guinea com and rice		\| 9. Agricultural and aquatic food products in its raw state produced in Ghana \|\| Fish, crustaceans, and molluscs (but excluding ornamental fish); vegetables and fruits, nuts, coffee, cocoa, shea butter, maize, sorghum, millet, tubers, guinea com and rice
	\|-		\|-
	\| 10. Seeds, bulbs rootings, and other forms of propagation \|\| Of edible fruits, nuts, cereals tubers and vegetables		\| 10. Seeds, bulbs rootings, and other forms of propagation \|\| Of edible fruits, nuts, cereals tubers and vegetables
	\|-		\|-
	\| 11. Agricultural inputs \|\| Chemicals including all forms of fertilizers, acaricides, fungicides, ~~nematicidcs~~, growth regulation, pesticides, ~~veterinaiy~~ drugs and vaccines, feed and feed ingredient		\| 11. Agricultural inputs \|\| Chemicals including all forms of fertilizers, acaricides, fungicides, nematicides, growth regulation, pesticides, veterinary drugs and vaccines, feed and feed ingredient
	\|-		\|-
	\| 12. Fishing equipment \|\| ~~Boat's~~, nets, floats, twines, hooks and fishing gear		\| 12. Fishing equipment \|\| Boats, nets, floats, twines, hooks and fishing gear
	\|-		\|-
	\| 13. Salt \|\| Denatured salt, compressed salt used in animal feeding and salt for human consumption including table salt		\| 13. Salt \|\| Denatured salt, compressed salt used in animal feeding and salt for human consumption including table salt
	\|-		\|-
	\| 14. Land, buildings and ~~constrnction \|~~\| "(a) Land and buildings: the granting of assignment or surrender of an interest in land or building; the right to occupy land or buildings excluding hotel accommodation, warehousing, storage and similar occupancy incidental to the provision of the relevant services;		\| 14. Land, buildings and construction
	\|-		\| (a) Land and buildings: the granting of assignment or surrender of an interest in land or building; the right to occupy land or buildings excluding hotel accommodation, warehousing, storage and similar occupancy incidental to the provision of the relevant services;
	\|
	\|-		(b) Civil engineering work;
	\| (b) Civil engineering work;
	\|-		(c) Services supplied in the course of construction, demolition, alteration, maintenance, to buildings or other works under (a) and (b) above, including the provision of labour, but excluding professional services such as architectural or surveying.
	\|
	\|-
	\| (c) Services supplied in the course of construction, demolition, alteration, maintenance, to buildings or other works under (a) and (b) above, including the provision of labour, but excluding professional services such as architectural or surveying"
	\|-		\|-
	\| 15. Electricity \|\| Domestic use of electricity up to minimum consumption level prescribed in Regulations by the Minister, and Compact Fluorescent Lamps.		\| 15. Electricity \|\| Domestic use of electricity up to minimum consumption level prescribed in Regulations by the Minister, and Compact Fluorescent Lamps.
	\|-		\|-
	\| 16. Transportation \|\| Includes transportation by bus and similar vehicles, train, boat, and air		\| 16. Transportation \|\| Includes transportation by bus and similar vehicles, train, boat, and air.
	\|-		\|-
	\| 17. Postal services \|\| Purchase of postage stamps		\| 17. Postal services \|\| Purchase of postage stamps
	\|-		\|-
	\| 18. Machinery \|~~\| "~~Machinery, apparatus appliances and parts thereof, designed for use in		\| 18. Machinery
	\|-		\| Machinery, apparatus appliances and parts thereof, designed for use in
	\| (a) agriculture, veterinary, fishing and horticulture;
	\|-		(a) agriculture, veterinary, fishing and horticulture;
	\| (b) industry;
	\|-		(b) industry;
	\| (c) mining as specified in the mining list and dredging; and
	\|-		(c) mining as specified in the mining list and dredging; and
	\| (d) railway and tramway"
			(d) railway and tramway
	\|-		\|-
	\| 19. Crude oil and hydrocarbon products \|\| Petrol, diesel, liquefied petroleum gas, kerosene and residual fuel oil		\| 19. Crude oil and hydrocarbon products \|\| Petrol, diesel, liquefied petroleum gas, kerosene and residual fuel oil
	\|-		\|-
	\| 20. Financial services. \|\| Provision of insurance; issue, transfer, receipt of, or dealing with money (including foreign exchange) or any note or order of payment of money; provision of credit; operation of any bank (or similar institution) account; but excluding professional advice such as accountancy, investment and legal		\| 20. Financial services \|\| Provision of insurance; issue, transfer, receipt of, or dealing with money (including foreign exchange) or any note or order of payment of money; provision of credit; operation of any bank (or similar institution) account; but excluding professional advice such as accountancy, investment and legal
	\|-		\|-
	\| 21. Printed matter. \|\| Books and newspapers fully printed or produced by any duplicating process, including atlases, books, charts, maps, music, but excluding imported newspapers, plans and drawings, scientific and technical works, periodicals, magazines, trade catalogue, price lists, greeting cards, almanacs, calendars and stationery		\| 21. Printed matter \|\| Books and newspapers fully printed or produced by any duplicating process, including atlases, books, charts, maps, music, but excluding imported newspapers, plans and drawings, scientific and technical works, periodicals, magazines, trade catalogue, price lists, greeting cards, almanacs, calendars and stationery
	\|-		\|-
	\| 22. Transfer of going concern. \|\| The supply of goods as part of the transfer of a business as a going concern by one taxable person to another taxable person		\| 22. Transfer of going concern \|\| The supply of goods as part of the transfer of a business as a going concern by one taxable person to another taxable person
	\|}		\|}

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PART ONE - Exempt Supplies

← Older revision		Revision as of 00:10, 11 June 2024
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	\| 1. (a) Medical services \|\|		\| 1. (a) Medical services \|\|
	\|-		\|-
	\|style="padding-left:~~10px~~;"(b) \| Pharmaceuticals		\|style="padding-left:25px;" \|(b) Pharmaceuticals
	\|Essential drug list under Chapter 30 of the Harmonised Systems Commodities Classification Code, 1999 produced or supplied by retail in Ghana, and the active ingredients for essential drugs specified by law.		\|Essential drug list under Chapter 30 of the Harmonised Systems Commodities Classification Code, 1999 produced or supplied by retail in Ghana, and the active ingredients for essential drugs specified by law.

Oblitey: /* PART ONE - Exempt Supplies */

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PART ONE - Exempt Supplies

← Older revision		Revision as of 00:09, 11 June 2024
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	\| 1. (a) Medical services \|\|		\| 1. (a) Medical services \|\|
	\|-		\|-
	\|:(b) Pharmaceuticals		\|style="padding-left:10px;"(b) \| Pharmaceuticals
	\|Essential drug list under Chapter 30 of the Harmonised Systems Commodities Classification Code, 1999 produced or supplied by retail in Ghana, and the active ingredients for essential drugs specified by law.		\|Essential drug list under Chapter 30 of the Harmonised Systems Commodities Classification Code, 1999 produced or supplied by retail in Ghana, and the active ingredients for essential drugs specified by law.

Oblitey: /* PART ONE - Exempt Supplies */

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PART ONE - Exempt Supplies

← Older revision		Revision as of 00:04, 11 June 2024
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	\| 1. (a) Medical services \|\|		\| 1. (a) Medical services \|\|
	\|-		\|-
	\| (b) Pharmaceuticals \|~~\| "~~Essential drug list under Chapter 30 of the Harmonised Systems Commodities Classification Code, 1999 produced or supplied by retail in Ghana, and the active ingredients for essential		\|:(b) Pharmaceuticals
	\|-		\|Essential drug list under Chapter 30 of the Harmonised Systems Commodities Classification Code, 1999 produced or supplied by retail in Ghana, and the active ingredients for essential drugs specified by law.
	\| drugs specified by law.
	\|-		Imported special drugs determined by the Minister of Health and approved by Parliament.
	\| Imported special ~~dmgs~~ determined by the Minister of Health and approved by Parliament."
	\|-		\|-
	\| 2. Mosquito net \|\| Mosquito nets of man-made textile material whether or not impregnated with chemicals		\| 2. Mosquito net \|\| Mosquito nets of man-made textile material whether or not impregnated with chemicals

Oblitey: /* PART ONE */

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PART ONE

Show changes

Oblitey: /* 105. Disapplication of Insurance Act, 1989 */

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105. Disapplication of Insurance Act, 1989

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	====105. Disapplication of Insurance Act, 1989====		====105. Disapplication of Insurance Act, 1989====
	Except as otherwise expressly provided in this Act under section 45 in respect of private		Except as otherwise expressly provided in this Act under section 45 in respect of private commercial health insurance schemes, the Insurance Act, 19893 shall not apply to health insurance schemes.
	~~corrunercial~~ health insurance schemes, the Insurance Act, 19893 shall not apply to
	health insurance schemes.		====106. Transitional provision====
	106. Transitional provision		On the coming into force of this Act, a group of persons operating a health insurance scheme who desires to continue the operation of the scheme, shall within six month of the appointment of the Council apply to the Authority for the registration and licensing of the
	On the coming into force of this Act, a group of persons operating a health insurance
	scheme who desires to continue the operation of the scheme, shall within six month of the
	appointment of the Council apply to the Authority for the registration and licensing of the
	scheme in compliance with the provisions of this Act.		scheme in compliance with the provisions of this Act.
	107, Commencement of payment of levy
	The national health insurance levy imposed under section 86 of this Act shall become		====107. Commencement of payment of levy====
	payable on the date prescribed by the Minister by legislative instrument.		The national health insurance levy imposed under section 86 of this Act shall become payable on the date prescribed by the Minister by legislative instrument.

			===SCHEDULE===
			====PART ONE====
			[Section 87]

	Item No.		Item No.
	I. (a) Medical services.		I. (a) Medical services.
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	business as a going concern by one taxable person		business as a going concern by one taxable person
	to another taxable person.		to another taxable person.
	~~PARTTWO~~
	Zero-Rated Supplies		====PART TWO - Zero-Rated Supplies [Section 88]====
	[Section 88]
	1. Export of taxable goods and services.		1. Export of taxable goods and services.

	2. Goods shipped as stores on vessels and aircrafts leaving the territories of Ghana.		2. Goods shipped as stores on vessels and aircrafts leaving the territories of Ghana.
	~~VI-1033 [Issue 1]~~
	~~ACT6S0~~		====PART THREE - Relief [Section 89]====
	~~National Health Insurance Act, 2003~~		1. President of the Republic of Ghana.
	PART THREE
	Relief		2. For the official use of any Commonwealth or Foreign Embassy, Mission or Consulate (relief applies only lo levy on imported goods).
	[Section 89]
	1. President of ~~lhe~~ Republic of Ghana.		3. For use of a permanent member of the Diplomatic Service of any Common wealth or Foreign Embassy, Mission or Consulate (relief applies only to levy on imported goods).
	2. For the official use of any Commonwealth or Foreign Embassy, Mission or Consulate
	(relief applies only lo levy on imported goods).		Note: Provided that with regard to items 2 and 3 of this Part a similar privilege is accorded by such Commonwealth or Foreign Country to the Ghana representative in that country.
	3. For use of a permanent member of the Diplomatic Service of any Common wealth or
	Foreign Embassy, Mission or Consulate (relief applies only to levy on imported		4. For use of an international agency or technical assistance scheme where the terms of the agreement made with the Government include exemption from domestic taxes.
	goods).
	Note: Provided that with regard to items 2 and 3 of this Part a similar privilege is
	accorded by such Commonwealth or Foreign Country to the Ghana representative
	in that ~~cowwy~~.
	4. For use of an international agency or technical assistance scheme where the terms of
	the agreement made with the Government include exemption from domestic taxes.
	5. Emergency relief items approved by Parliament.		5. Emergency relief items approved by Parliament.

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104. Interpretation

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104. Interpretation

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	====104. Interpretation====		====104. Interpretation====
	In this Act, unless the context otherwise requires, "actuary" means an insurance risk analyst;		In this Act, unless the context otherwise requires, "actuary" means an insurance risk analyst;
	:"accreditation" means a process by which the qualification and capability of a healthcare provider is verified for the purpose of enabling that person to provide healthcare services under a scheme;		:'''"accreditation"''' means a process by which the qualification and capability of a healthcare provider is verified for the purpose of enabling that person to provide healthcare services under a scheme;
	:"Auditor-General" includes an auditor appointed by the Auditor-General;		:"Auditor-General" includes an auditor appointed by the Auditor-General;
	:"Authority" means the National Health Authority established by section 1;		:"Authority" means the National Health Authority established by section 1;

Oblitey: /* 84. Expenses of the Fund */

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84. Expenses of the Fund

Show changes

← Older revision		Revision as of 00:31, 9 June 2024
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	In this Act, unless the context otherwise requires, "actuary" means an insurance risk analyst;		In this Act, unless the context otherwise requires, "actuary" means an insurance risk analyst;
	:'''"accreditation"''' means a process by which the qualification and capability of a healthcare provider is verified for the purpose of enabling that person to provide healthcare services under a scheme;		:'''"accreditation"''' means a process by which the qualification and capability of a healthcare provider is verified for the purpose of enabling that person to provide healthcare services under a scheme;
	:"Auditor-General" includes an auditor appointed by the Auditor-General;		:'''"Auditor-General"''' includes an auditor appointed by the Auditor-General;
	:"Authority" means the National Health Authority established by section 1;		:'''"Authority"''' means the National Health Authority established by section 1;
	:"beneficiary" means a person entitled to healthcare services under this Act;		:'''"beneficiary"''' means a person entitled to healthcare services under this Act;
	:"Card" means a health identity Card issued under this Act;		:'''"Card"''' means a health identity Card issued under this Act;
	:"contribution" means the amount of money paid by or on behalf of a member to a scheme for membership of the scheme;		:'''"contribution"''' means the amount of money paid by or on behalf of a member to a scheme for membership of the scheme;
	:"Council" means the governing body of the Authority established by section 3;		:'''"Council"''' means the governing body of the Authority established by section 3;
	:"dependant" in relation to a beneficiary or member means,		:'''"dependant"''' in relation to a beneficiary or member means,
	::(a) a spouse of a member;		::(a) a spouse of a member;
	::(b) unmarried and unemployed child below eighteen years;		::(b) unmarried and unemployed child below eighteen years;
	::(c) a child who is eighteen years or above but suffering from congenital disability, either physical or mental, or any disability that renders the person totally dependent on the member for support or is still in school or learning a trade;		::(c) a child who is eighteen years or above but suffering from congenital disability, either physical or mental, or any disability that renders the person totally dependent on the member for support or is still in school or learning a trade;
	::(d) a parent of sixty years old or above and whose monthly income if any, is below an amount determined by the Council;		::(d) a parent of sixty years old or above and whose monthly income if any, is below an amount determined by the Council;
	:"district" means the geographical area of one or more District Assemblies;		:'''"district"''' means the geographical area of one or more District Assemblies;
	:"District Assembly" includes a Metropolitan and a Municipal Assembly;		:'''"District Assembly"''' includes a Metropolitan and a Municipal Assembly;
	:"functions" includes powers and duties;		:'''"functions"''' includes powers and duties;
	:"Fund" means the National Health Insurance Fund established by section 76;		:'''"Fund"''' means the National Health Insurance Fund established by section 76;
	:"healthcare facility" includes a hospital, nursing home, laboratory, maternity home, dental clinic, polyclinic, clinic and pharmacy and other facilities that the Council may determine;		:'''"healthcare facility"''' includes a hospital, nursing home, laboratory, maternity home, dental clinic, polyclinic, clinic and pharmacy and other facilities that the Council may determine;
	:"healthcare provider" means a healthcare professional or practitioner licensed to practice in Ghana in accordance with an enactment in force;		:'''"healthcare provider"''' means a healthcare professional or practitioner licensed to practice in Ghana in accordance with an enactment in force;
	:"indigent" means a person who does not have a visible or adequate means of income or who does not have a person to support him or her and by the means test qualifies as an indigent;		:'''"indigent"''' means a person who does not have a visible or adequate means of income or who does not have a person to support him or her and by the means test qualifies as an indigent;
	:"means test" means the process by which a mutual health insurance scheme determines the ability of individuals or households to pay varying levels of contributions to the scheme ranging from contributions that would be fully paid by the Government, through contributions that are subsidised by the Government to contributions that do not require subsidy;		:'''"means test"''' means the process by which a mutual health insurance scheme determines the ability of individuals or households to pay varying levels of contributions to the scheme ranging from contributions that would be fully paid by the Government, through contributions that are subsidised by the Government to contributions that do not require subsidy;
	:"member" means a person registered by a scheme as a beneficiary of the scheme;		:'''"member"''' means a person registered by a scheme as a beneficiary of the scheme;
	:"Minister" means the Minister responsible for Health;		:'''"Minister"''' means the Minister responsible for Health;
	:"mutual health insurance scheme" means a community based health insurance scheme composed of members of the community in the relevant district and operated exclusively for the benefit of the members;		:'''"mutual health insurance scheme"''' means a community based health insurance scheme composed of members of the community in the relevant district and operated exclusively for the benefit of the members;
	:"quality assurance" means a formal set of activities to review and ensure the quality of healthcare services provided to members of health insurance schemes;		:'''"quality assurance"''' means a formal set of activities to review and ensure the quality of healthcare services provided to members of health insurance schemes;
	:"Regulations" means the relevant Regulations made under this Act;		:'''"Regulations"''' means the relevant Regulations made under this Act;
	:"resident" means a person who lives in this country for six months or more in any period of twelve months;		:'''"resident"''' means a person who lives in this country for six months or more in any period of twelve months;
	:"scheme" means a district mutual, a private mutual or a private commercial health insurance scheme or a body registered and licensed under this Act.		:'''"scheme"''' means a district mutual, a private mutual or a private commercial health insurance scheme or a body registered and licensed under this Act.

	====105. Disapplication of Insurance Act, 1989====		====105. Disapplication of Insurance Act, 1989====