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Conditions for the exemption

There is an exemption for employers providing medical check-ups to employees. The exemption applies for:

1. •

   one health screening in any tax year

2. •

   one medical check-up in any tax year

ITEPA 2003, s 320B

The exemption is restricted to one of each type of check-up for the employee per tax year. If the employer provides family members of employees with medical check-ups, then these should be treated as a benefit in kind for the employee.

The two items, the screening and the check-up, do not need to be linked to each other in order to meet the exemption.

Unlike most exempt benefits, the provision of health screening and check-ups do not need to be made available to all members of staff in order to satisfy the exemption. Therefore, an employer could choose