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The Association of Taxation Technicians is calling for tax exemptions for employer-funded coronavirus antigen tests to extend beyond 5 April 2021.
Without these exemptions, an employer paying for an employee’s test would be providing a benefit equal to the cost of the test.
Jeremy Coker, ATT president, said: ‘The government must extend the very welcome income tax and National Insurance exemptions for employer-funded testing until at least 5 April 2022 given the ongoing pandemic. There would be a real public benefit in encouraging employers to support such testing. Key workers in particular should not be hit by tax charges if their employer pays for them to be tested.’
The association has suggested in its Budget representations that the government should introduce a wider-ranging and enduring exception from taxable benefits for employers who fund employee-testing for any highly transmissible disease.
