Income Tax and National Insurance contributions exemption for employer-reimbursed coronavirus antigen tests
This Tax Information and Impact Note is about an exemption from Income Tax and National Insurance contrubutions for employer-reimbursed coronavirus antigen tests.
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The government is committed to supporting businesses and individuals through the coronavirus (COVID-19) pandemic, and this measure aims to make sure the use of relevant antigen testing procedures by employers are not subject to an Income Tax and National Insurance contributions charge.