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Policy paper

Income Tax and National Insurance contributions exemption for employer-reimbursed coronavirus antigen tests

This Tax Information and Impact Note is about an exemption from Income Tax and National Insurance contrubutions for employer-reimbursed coronavirus antigen tests.

Updates to this page

From:
HM Revenue & Customs
Published:
15 December 2020
Last updated:
25 March 2021
Show all updates

  1. Updated Exchequer impact table with values for years 2020/21 to 2025/26.

  2. First published.

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Income Tax and National Insurance contributions exemption for employer-reimbursed coronavirus antigen tests

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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 an Income Tax and National Insurance contributions charge.

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