Policy paper
Income Tax exemption and National Insurance contributions disregard for employer-provided and employer-reimbursed COVID-19 diagnostic tests (measure number 2239)
This tax information and impact note aims to make sure relevant diagnostic testing procedures used by employers are not subject to an Income Tax charge or National Insurance contributions.
Documents
Details
This measure is designed to minimise financial burdens on employees, and National Insurance contributions and reporting requirements on employers who either:
- provide their staff with a coronavirus (COVID-19) diagnostic test
- reimburse their staff for the cost of a COVID-19 diagnostic test
Published 17 March 2022