Policy paper
The expansion of workplace benefits relief
This tax information and impact note is about the expansion of workplace benefits to cover certain reimbursements.
Documents
Details
This measure confirms the introduction of legislation in Finance Bill 2025-26 to exempt from Income Tax and National Insurance the reimbursement of costs for eye tests, home working equipment and flu vaccinations. This change takes effect from 6 April 2026.
Updates to this page
Published 26 November 2025
Last updated 28 November 2025
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General description of the measure has been updated to explain about extended exemption measures for eye tests and corrective appliances to cover reimbursements. Proposed revisions affecting Income Tax have been updated about a change to exempt the reimbursement of expenses incurred by an employee.
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First published.