Question to the HM Treasury:

To ask Her Majesty's Government whether providing access to applications that support employees' mental health is (1) a taxable payment or (2) a benefit for employees; and, if not, whether they will update the published guidance to reflect this.

The provision of access to applications that support employees’ mental health can be a taxable benefit in kind in some circumstances. There are statutory tax exemptions for employee support provided as part of recommended medical treatment, or as welfare counselling. If these do not apply, and the cost of providing access does not exceed £50, this may be covered by the exemption for trivial benefits, provided the conditions are met.

Her Majesty’s Revenue and Customs have published guidance on the tax treatment of recommended medical treatment, welfare counselling and trivial benefits.