Income Tax and National Insurance contributions exemption for employer-provided coronavirus antigen tests
This tax information and impact note is about a temporary exemption from Income Tax benefit in kind charge for employees who get a coronavirus antigen test from their employer.
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The existing Income Tax exemptions and National Insurance contributions exemption for coronavirus antigen tests has been extended.
The extension means that the exemptions and disregards will apply to any coronavirus antigen test provided by an employer, for the tax year 2020 to 2021 and 2021 to 2022. They will also apply to any reimbursement to an employee for a coronavirus antigen test for the tax years 2020 to 2021 and 2021 to 2022.
The government is committed to supporting businesses and individuals through the coronavirus (COVID-19) pandemic, and this measure aims to make sure the use of relevant antigen testing procedures by employers are not subject to a tax charge.
Last updated 6 July 2021 + show all updates
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Information about the extension to the Income Tax and National Insurance contributions exemption for coronavirus antigen tests has been added.
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Updated Exchequer impact table with values for years 2020/21 to 2025/26.
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First published.