Policy paper

Draft legislation: The Income Tax (Recommended Medical Treatment) Regulations 2014

These draft regulations set out the additional conditions that expenditure by employers on recommended medical treatment must meet in order to qualify for the tax exemption at section 12 of Finance Act 2014.

• From: HM Revenue & Customs
• Published: 17 September 2014

Documents

Draft legislation: consultation on The Income Tax (Recommended Medical Treatment) Regulations 2014

PDF, 41.4 KB, 6 pages

Draft legislation: The Income Tax (Recommended Medical Treatment) Regulations 2014

PDF, 45.3 KB, 2 pages

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Details

Section 12 of Finance Act 2014 introduces a new tax exemption, capped at £500 per employee per year, for expenditure by employers on recommended medical treatment that is intended to help an employee return to work after a period of absence due to injury or ill-health. These draft regulations set out the additional conditions that a recommended medical treatment must meet in order to qualify for the exemption. These conditions include the number of days an individual receiving a recommendation must be assessed as unfit for work, who can carry out such an assessment and the manner of the assessment.

Published 17 September 2014