Policy paper
Income Tax exemption for employer-reimbursed coronavirus antigen tests
This tax information and impact note is about the exemption for employer-reimbursed coronavirus antigen test.
Documents
Details
This measure introduces an Income Tax exemption for payments that an employer makes to an employee to reimburse for the cost of a relevant coronavirus antigen. There will be no income tax liability for the employee or employer.
Published 3 March 2021