I am not a GP but can't just leave them out to dry like this
So the GP has to pay for his building, business rates, and utilities. He then has to purchase the best part of 10000 of equipment, amortise it over 7 years, add servicing costs of 15-20% per annum. Then he needs a receptionist and nurse, and on top of salaries has to pay national insurance, mandatory pension and payroll. He has IT costs, professional, employer, buildings and legal insurance, fees to the CAA, mandatory study leave. A lot of this incurs VAT at 20% which he can't reclaim.
Sounds a bit more reasonable now