Policy paper

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.

• From: HM Revenue & Customs
• Published: 15 December 2020
• Last updated: 25 March 2021 — See all updates

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Income Tax and National Insurance contributions exemption 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.

Published 15 December 2020
Last updated 25 March 2021 + show all updates

1. 25 March 2021

   Updated Exchequer impact table with values for years 2020/21 to 2025/26.

2. 15 December 2020

   First published.