Finance Act 2021

26 Exemption for coronavirus tests

(1) No liability to income tax arises in respect of—

(a) the provision to an employee of a coronavirus test, or

(b) the payment or reimbursement, to or in respect of an employee, of the cost of such a test.

(2) In this section “coronavirus test” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).

(3) This section has effect as if it were contained in Part 4 of ITEPA 2003 (employment income: exceptions).

(4) This section has effect in relation to the tax years 2020-21 and 2021-22 (and to the extent the relief provided for by the Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 (S.I. 2020/1293) is provided for by this section, it supersedes those regulations).

(5) The Treasury may by regulations provide that this section is also to have effect in relation to such subsequent tax years as may be specified in the regulations.