27 November 2025
The income tax and National Insurance contributions (NICs) exemption for employer-provided benefits will be extended to cover reimbursements for eye tests, home working equipment, and flu vaccinations.
Currently, it’s only the provision of these things which are exempt from tax and NICs, whereas this new announcement means employees can purchase them personally, and the employer can reimburse via expenses with no liability to tax or NICs.
This will be legislated for in Finance Bill 2025-26 and this will take effect from 6 April 2026.
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