Health Screening and Medical Check-ups – Statutory exemption revoked pending replacement legislationMonday, March 30th, 2009
Regulations made in 2007 introduced a formal tax exemption covering the provision of health screenings and medical check-ups on the condition that they are made generally available to all employees. They were introduced by means of an addition to the Income Tax (Exemption of Minor Benefits) Regulations 2002. The tax exemption provided for all of the minor benefits included in those regulations is conditional on them being generally available to all of an employer’s employees.
Ministers subsequently decided that the exemption should not include the “generally available” restriction and HMRC announced that the condition would not be enforced during the 2007/08 and 2008/09 tax year.
New regulations revoking the 2007 regulations have now been made. They come into force from 6 April 2009 although they continue to apply technically until they are re-enacted. Because the “generally available” condition will not apply, the new provision will be added as a new section in the Income Tax (Earnings and Pensions) Act 2003 by means of a clause in the 2009 Finance Bill.
An equivalent change is also made to Schedule 3 of the Social Security (Contributions) Regulations 2001 in respect on non-cash vouchers used to obtain health screening or medical check-ups which are exempt from income tax.
The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009
Explanatory Memorandum to the Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009
The Social Security (Contributions) (Amendment No. 3) Regulations 2009
Explanatory Memorandum to the Social Security (Contributions) (Amendment No. 3) Regulations 2009
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