Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employment Income Manual

HM Revenue & Customs
, see all updates

Particular benefits: protection of vulnerable groups monitoring scheme: exemption from charge

Section 326A ITEPA 2003

With effect from 6 April 2010, there is no liability to income tax where an employer pays direct for or reimburses an employee for a fee for an application to join the Protection of Vulnerable Groups (Scotland) monitoring scheme.