Part 2Income tax, corporation tax and capital gains tax

Employment income

55Exemption of benefit consisting of health-screening or medical check-up

1

Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.

2

In section 266(3) (exemption of non-cash vouchers for exempt benefits), omit the “or” at the end of paragraph (e) and insert at the end

or

g

section 320B (health screening and medical check-ups).

3

In section 267(2) (exemption of credit-tokens used for exempt benefits), omit the “and” at the end of paragraph (g) and insert at the end

and

i

section 320B (health screening and medical check-ups).

4

After section 320A insert—

Health-screening and medical check-ups

320BHealth-screening and medical check-ups

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.

5

The amendments made by this section have effect for the tax year 2009-10 and subsequent tax years.