Part 4 U.K. Employment income: exemptions

Chapter 11 U.K. Miscellaneous exemptions

[F1 Health-screening and medical check-ups U.K.

Textual Amendments

F1 S. 320B and cross-heading inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(4)

320B Health-screening and medical check-ups U.K.

(1) No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.

(2) Subsection (1) does not apply—

(a) to more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, or

(b) to more than one medical check-up so provided.

(3) In this section—

• “health-screening assessment” means an assessment to identify employees who might be at particular risk of ill-health, and

• “medical check-up” means a physical examination of the employee by a health professional for (and only for) determining the employee's state of health.]