Legislation – The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020

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.