Income Tax and National Insurance contributions exemption for employer-provided coronavirus antigen tests

This tax information and impact note is about a temporary exemption from Income Tax benefit in kind charge for employees who get a coronavirus antigen test from their employer.

Information about the extension to the Income Tax and National Insurance contributions exemption for coronavirus antigen tests has been added. The extension means that the exemptions and disregards will apply to any coronavirus antigen test provided by an employer, for the tax year 2020 to 2021 and 2021 to 2022. They will also apply to any reimbursement to an employee for a coronavirus antigen test for the tax years 2020 to 2021 and 2021 to 2022.

See: Income Tax and National Insurance contributions exemption for employer-provided coronavirus antigen tests - GOV.UK (www.gov.uk)