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Tax treatment of employer-provided and reimbursed COVID tests


Published: 17 Mar 2022 Update History

Income tax exemption and NIC disregard for employer-provided and employer-reimbursed COVID tests continues for tax year 2022/23.

Regulations have been passed that allow the continuation of both the income tax exemption and the national insurance contributions (NIC) disregard for employer-provided and employer-reimbursed COVID-19 antigen tests for the 2022/23 tax year.  

The income tax exemption and NIC disregard had been due to expire on 5 April 2022.

ICAEW’s Tax Faculty welcomes the extension which it had called for following the announcement of the end of free mass testing in England from 1 April and a similar approach in the devolved nations from later dates.

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