Tax exemption for employer-funded occupational health treatments

Implementation date: 1 January 2015

In the Autumn statement 2013, the Chancellor of the Exchequer announced that the Government would introduce a tax exemption of up to £500 per employee per year for medical treatment paid for by employers for their employees, where the treatment has been recommended by the new Fit for Work service, or an occupational health service provided or arranged by the employer for the purposes of helping an employee return to work from sickness or injury.

The new measure is contained in the Finance Act 2014.