NHS Premiums for New Residents

Hello all and thanks in advance for help. My daughter has just moved to the UK to work on an ancestry visa. She had to prepay 5 years of NHS fees (around 5000 pounds) to be admitted and also had to pay a visa fee of around 500 pounds. These expenses were compulsory and were required for her to take up UK employment. Are they deductible from income in some way? Many thanks!

Hi Roger D,
Sorry, but no.
They are not relevant to Income Tax.
Thank you.