Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will take steps to stop HMRC treating employer supplied covid-19 testing kits as employee benefits in kind; and if he will make a statement.

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.