Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2009 come into force

Implementation date: 1 December 2009

The Regulations amend the Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 (SI 2007/3537) by adding to the list of benefits that are exempt from tax. Health screening and medical check-ups provided by an employer to its former employees after they have retired are not subject to tax. The Regulations can be viewed on the OPSI website.