I agree in principal with your point, but I do have to ask, how exactly does it 'cost' anything for a missed appointment? The doctor, or nurse will be there at the surgery regardless, he or she will be being paid whether a patient turns up or not, the cost of a doctor or nurse is a fixed...
When I left school and started work income tax was around 30p in the pound (that's 30%), students got grants to go to university, dental/optician and some prescriptions were "free". Now income tax is 20p in the pound, so is that where the shortfall is? Successive governments have favoured...
The thing is Len, if it did go ahead, and all 33.6M UK workers paid it, yes, it would raise £4B a year, but they'd still say it wasn't enough, and the the NHS would probably buy a monument, relocate into several floors of the Shard and buy some art with it.
One assumes the person behind this idea some wealthy upper class toff and is a tax avoider/evader so doesn't realise that it is taxes and NI that pays for the NHS already, and those of us who work, and pay our taxes, already pay every month. Nob.