Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether he plans to review the tax treatment of employer-funded vocational rehabilitation to support employers, particularly small and medium-sized enterprises, in providing such rehabilitation for disabled people.

The tax system already provides support for employer-funded healthcare. Employers can generally deduct the costs of providing healthcare for employees when calculating their taxable profits. There are also exemptions from Income Tax and National Insurance contributions for certain employer-funded health benefits. These include annual health screenings, certain welfare counselling services and, subject to conditions, up to £500 of recommended medical treatment to help an employee return to work following sickness absence.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.