Income Tax (Recommended Medical Treatment) Regulations 2014 come into force

Implementation date: 1 January 2015

The Regulations amend the Income Tax (Earnings and Pensions) Act 2003 (c.1) to exclude from liability to income tax the funding by an employer of medical treatment that is recommended to an employee as part of an occupational health service. A tax exemption on payments up to £500 per employee per year will be available for medical treatment recommended for the purposes of assisting the employee to return to work after a period of absence due to injury or ill health including recommendations under the Fit for Work scheme.