Income Tax (Earnings and Pensions) Act 2003 section 320B

Health-screening and medical check-ups

Section 320B exempts from income tax the provision by an employer of one health-screening assessment and one medical check-up per employee per tax year.

• No income tax arises when an employer provides an employee with a health-screening assessment or a medical check-up
• The exemption is limited to one health-screening assessment and one medical check-up per tax year per employee
• Where an employee has more than one employer at the same time, only one health-screening assessment and one medical check-up from any of those employers qualifies for exemption
• A health-screening assessment identifies employees at particular risk of ill-health, while a medical check-up is a physical examination by a health professional solely to determine the employee's state of health