As I said if the home base has irrevocably changed, the person has sold up, has no UK taxable assets or business, has upped and left, then yes under current rules they should not really expect treatment as a tourist.
But I think in many cases the rules are not morally correct and certainly in the case of pensioners who have contributed all of their lives I think it is just wrong.
I think my problem with all this, is that I don't think the rules have to be black & white, rules like this are usually black & white because someone can't be bothered to think up something better.
I don't think retired pensioners should be refused treatment because they choose to retire abroad, they get their pension abroad so why should they not come home to get treatment now and then.
For the rest of us I think the one year limit is restrictive, if you are going to have charges they could be scaled on an accumulated contributions basis, that would be fairer to everyone. There are many different ways you could implement this, you could retain the arbitrary absence period but scale the charges on an accumulated contributions basis, or you could scale the allowed time out of the country based on contributions history, I'm sure people could think up many other ways that would be more in the spirit of the NI system.
Whenever people suggest things like this there is always the old "oh well, it's too hard to administer" argument, well it shouldn't be too hard, I mean how hard is it to do a bit of arithmetic, we have computers for that.
Just my thoughts.
Jim