GP contractors are eligible for rental reimbursements. The type of reimbursement applicable depends on who owns the building. For instance:
- Where the GP owns the building, this is known as ‘notional rent’
- Where the GP are paying off a mortgage, this is known as ‘borrowing cost reimbursements’ (historically known as ‘cost rent’)
- Where there GP is tenants in a building owned by an NHS landlord or a private owner, they receive leasehold cost reimbursements
Full GPC Guidance can be found here