Employment Income Manual

EIM21874 - Particular benefits: flu vaccinations

Section 320D ITEPA 2003, section 266(3)(h) ITEPA 2003, section 267(2)(j) ITEPA 2003 

From 6 April 2026, flu vaccinations provided by an employer to an employee are exempt from income tax. The exemption applies whether the employer arranges the vaccination directly, pays the provider, or reimburses the employee after they have paid for the vaccination themselves. 

The exemption does not apply if the vaccination is provided through salary sacrifice arrangements (see EIM42750). 

Employers may provide the vaccination directly, or they may give employees a non-cash voucher (see EIM16040) or credit-token (see EIM16090) to use to obtain the vaccination. The exemption applies only to vaccinations provided to the employee. If an employer pays for or reimburses the cost of a vaccination for a member of the employee’s family or household, the exemption does not apply.