Health Minister Lord Howe said changes to the NHS charging regime for overseas visitors and migrants "is the first step".
Ministers have said no one will be turned away from an accident and emergency department, but there will be a bill to pay afterwards for those from overseas.
Lord Howe said:
Having a universal health service free at the point of use rightly makes us the envy of the world, but we must make sure the system is fair to the hard-working British taxpayers who fund it.
We know that we need to make changes across the NHS to better identify and charge visitors and migrants. Introducing charging at primary care is the first step to achieving this.
More top news
ITV Border Political Editor Peter MacMahon says it's far too early to call this referendum.
A World War Two veteran has told ITV News he has fulfilled a boyhood dream by voting for an independent Scotland.
Keep on top of the referendum results as they are announced from 32 counting stations across Scotland.