The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020

• Citation: S.I. 2020/1293
• Sections: 2

Section 1 Citation, commencement, effect and interpretation

(1) These Regulations may be cited as the Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020.

(2) These Regulations come into force on 8th December 2020 and have effect for coronavirus tests provided on or after that date but before the end of the tax year 2020-21.

(3) In these Regulations “ coronavirus test ” means a test which detects the presence of a viral antigen or viral ribonucleic acid (RNA) specific to severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2).

Section 2 Exemption for coronavirus tests provided by employers

There is no charge to tax under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of the Income Tax (Earnings and Pensions) Act 2003 for a coronavirus test provided by or on behalf of an employer.