Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential impact of the taxation of employer-provided private medical insurance as a benefit in kind on access to workplace health insurance for lower-paid employees.

Benefits in kind form part of an employee's overall remuneration and are generally subject to tax in the same way as cash earnings. This supports fairness between employees receiving remuneration in different forms.

The tax system does, however, provide targeted exemptions for certain employer-funded health and occupational health support, including annual health screenings, certain welfare counselling services and, subject to conditions, recommended medical treatment to help an employee return to work.

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