Policy paper

Tax relief: employee liabilities and indemnity insurance

This tax information and impact note is about employee deductions where their employer pays, meets legal or other costs for proceedings relating to their employment, including indemnity insurance.



This measure will widen the scope of the deductions available for employees where their employer pays or otherwise meets legal or other costs in connection with proceedings relating to his or her employment, including indemnity insurance.

Published 5 December 2016