Tax and NI exemption on Covid-19 tests ending
28 March 2023
As we reach the 2023/24 tax year, we see the end of the last few coronavirus-related easements. One such policy was the exemption from income tax and National Insurance contributions for employer provided of reimbursed COVID-19 diagnostic tests.
This gave employers the ability to provide or reimburse test kits without a financial impact on the employee for the 2022/23 tax year. However, this policy hasn't been renewed for the 2023/24 tax year and so will no longer be in effect from 6 April 2023.
It would be advisable to check if you have incorrectly processed the provision or reimbursement of qualifying items for 2022/23 and amend internal policy and processes to reflect the correct legislation from 6 April 2023.
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