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

09 July 2020

Proposing MP
Jesse Norman Con
Hereford and South Herefordshire
Type
Written Ministerial Statement
Department
Treasury
View on Parliament.uk -->

At a Glance

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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