Coronavirus: Screening

(asked on 7th July 2020) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, for what reason a covid-19 test provided by an employer to an employee as part of their work will be treated by HMRC as a benefit in kind and will therefore be taxable; and whether that treatment will apply to tests provided by employers in Wales.


Answered by
Jesse Norman Portrait
Jesse Norman
This question was answered on 13th July 2020

The Government is introducing an income tax exemption and National Insurance (NICs) disregard to ensure that coronavirus antigen testing provided by an employer to employees outside the Government’s national testing scheme will not attract tax and NICs liabilities. The new exemption will apply across the United Kingdom for the current tax year 2020-21.

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