Statutory Instruments
Income Tax
Made
at 12.00 p.m. on 16th November 2020
Laid before the House of Commons
at 3.30 p.m. on 16th November 2020
Coming into force
8th December 2020
Textual Amendments
F1Regulations superseded (with effect in accordance with s. 26(4) of the amending Act) by Finance Act 2021 (c. 26), s. 26
Marginal Citations
1.—(1) These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020.
(2) These Regulations come into force on 8th December 2020 and have effect for coronavirus tests provided on or after that date but before the end of the tax year 2020-21.
(3) In these Regulations “” 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).
Commencement Information
I1Reg. 1 in force at 8.12.2020, see reg. 1(2)
2. There is no charge to tax under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of the Income Tax (Earnings and Pensions) Act 2003 for a coronavirus test provided by or on behalf of an employer.
Commencement Information
I2Reg. 2 in force at 8.12.2020, see reg. 1(2)
Rebecca Harris
Maggie Throup
Two of the Lords Commissioners of Her Majesty's Treasury
(This note is not part of the Regulations)
These Regulations provide for an exemption from income tax charged under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) when employees are provided with coronavirus tests of the type which detect a viral antigen.
These Regulations will take effect for coronavirus tests provided on or after the date the Regulations come into force until the end of the tax year 2020-21.
A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.