12 Recommended medical treatment
Finance Act 2014 (2014 c 26) | Legislation

12  Recommended medical treatment

(1)     Part 4 of ITEPA 2003 (exemptions) is amended as follows.

(2)     In Chapter 11 (miscellaneous exemptions), after section 320B insert—

“Recommended medical treatment

320C Recommended medical treatment

(1)     No liability to income tax arises in respect of—

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

(b)     the payment or reimbursement, to or in respect of an employee, of the cost of such treatment,

if that provision, payment or reimbursement is not pursuant to relevant salary sacrifice arrangements or relevant flexible remuneration arrangements.

(2)     But subsection (1) does not apply in a tax year if, and to the extent that, the value of the exemption in that year exceeds £500.

(3)     Medical treatment is “recommended” if it is provided to the employee

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