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Tory immigration plans will see the Home Office make a 265 per cent profit from every EU nurse or doctor coming to work in the NHS.

Under the new NHS visa EU health workers, who currently do not have to pay anything, would now have to pay £464 to move to the UK.

But the cost to the Home Office of processing one visa applications is £127 if it’s made from overseas.

It comes after Boris Johnson was slammed for slapping a “nurse tax” on medics who come from the EU after Brexit .

The PM said his future ‘points based’ immigration system will retain the £400 a year charge on foreign citizens who use the NHS, even if they work for it.

Those who work for the NHS will be able to pay the Immigration Health Surcharge of their salary - leading to what the Lib Dems called a nurse tax.

(Image: POOL/AFP via Getty Images) (Image: Getty)

The NHS currently has 10,000 doctors and 20,000 nurses from the EU, while 5,000 EU nurses left in the last two years.

Lib Dem Christine Jardine said: “The Tories have gone to new lows to live up to their reputation as the ‘nasty party’ this election with their new tax, which the Home Office will profit from.

There is already a shortage of 30,000 nurses in our NHS.

It makes no sense to charge nurses and other health professionals who are willing to come work for one of our most vital services.”