Commons Sense

House of Commons · Written Ministerial Statement

Employer-provided COVID19 antigen tests: Exemption from Income Tax and National Insurance Contributions

09 July 2020 · Treasury

Proposed by Jesse Norman Con Hereford and South Herefordshire

Taxation

Summarised by AI from the official record, so it can contain mistakes.

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At a glance

Key points

  • The Government is introducing an exemption to ensure no Income Tax or NICs liabilities arise on employer-provided COVID-19 antigen tests for employees outside the national testing scheme during the 2020-21 tax year.
  • This exemption applies to employer-provided antigen tests carried out during the current tax year 2020-21.
  • The measure aims to support employers in providing COVID-19 antigen tests to their employees without incurring additional tax or national insurance costs.

Issue summary

The statement addresses an income tax exemption and National Insurance disregard for employer-provided COVID-19 antigen tests.

Action requested

The Government is introducing an exemption to ensure that no Income Tax or NICs liabilities arise on employer-provided antigen tests carried out during the current tax year 2020-21. This will apply to employees outside of the national testing scheme.

Key facts

  • The Government's programme provides free regular tests for NHS workers and a wide range of other employees.
  • Under normal rules, employer-provided tests would be subject to income tax and Class 1A NICs.
  • An exemption is being introduced for antigen tests provided by employers during the current tax year 2020-21.
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