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

Made: at 12.00 p.m. on 16th November 2020

Laid before the House of Commons: at 3.30 p.m. on 16th November 2020

Coming into force: 8th December 2020

The Treasury make the following Regulations in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003 .

Citation, commencement, effect and interpretation

1

• (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).

Exemption for coronavirus tests provided by employers

2

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.

Signed

Rebecca Harris — Maggie Throup — Two of the Lords Commissioners of Her Majesty's Treasury

Explanatory note

(This note is not part of the Regulations)

Footnotes

[^f00001]: 2003 c. 1

Editorial notes

[^c24335141]: 2003 c. 1

[^key-09ca9a385bf41293649e0062d623d9b9]: Reg. 1 in force at 8.12.2020, see reg. 1(2)

[^key-b670b12c620f9617568aeb6220664d79]: Reg. 2 in force at 8.12.2020, see reg. 1(2)