(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—
(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.