Part 4

Employment income: exemptions
Chapter 11

Miscellaneous exemptions

Health-screening and medical check-ups

Health-screening and medical check-ups
320B
1
No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.
2
Subsection (1) does not apply—
a
to more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, or
b
to more than one medical check-up so provided.
3
In this section—
- “
health-screening assessment
” means an assessment to identify employees who might be at particular risk of ill-health, and
- “
medical check-up
” means a physical examination of the employee by a health professional for (and only for) determining the employee's state of health.
S. 320B and cross-heading inserted (with effect in accordance with s. 55(5) of the amending Act) by Finance Act 2009 (c. 10), s. 55(4)
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)