Recommended medical treatment

Finance Act 2014 introduced legislation to exempt from income tax expenditure by employers on recommended medical treatment where an employee has been absent from work due to ill-health or injury. Following consultation, the exemption is extended to medical treatments recommended by employer-arranged occupational health services. The exemption is subject to an annual cap of £500 per employee, and is introduced with effect from 1 January 2015.

ITEPA 2003, s. 320C provides that no liability to income tax arises in respect of:

(a)the provision to an employee of recommended medical treatment, or

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