The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007

• Citation: S.I. 2007/2090
• Sections: 2

Section 1 Citation and commencement

(1) These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Amendment) Regulations 2007 and shall come into force on 14th August 2007.

(2) These Regulations shall have effect for the tax year 2007-8 and subsequent tax years.

Section 2 Amendment of the Income Tax (Exemption of Minor Benefits) Regulations 2002

(1) The Income Tax (Exemption of Minor Benefits) Regulations 2002 are amended as follows.

(2) At the appropriate places in regulation 2 (interpretation) insert—

“health screening” means an assessment to identify employees who might be at a particular risk of ill health;

“medical check-up” means a physical examination of an employee by a health professional which is limited to determining that employee’s state of health;

(3) After regulation 6 (exemption in respect of the provision of recreational facilities and subsidised meals to third parties) add—

Exemption in respect of the provision of health screening and medical check-ups

(7)

(1) There is no charge to tax under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of ITEPA in respect of the provision to an employee, on behalf of an employer, of one health screening and one medical check-up each year.

(2) In order for this regulation to apply —

(a) health screenings must be available to all employees, and

(b) medical check-ups must be available to either —

(i) all employees, or

(ii) those employees who have been identified in a health screening as requiring a medical check-up.