The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations

On 10 December 2008, HM Revenue & Customs (HMRC) announced that the Government will include legislation in the forthcoming Finance Bill to exempt from tax the provision of yearly health screening and medical check ups by employers to their employees.

The Government has decided to extend the exemption from tax for yearly health screening and medical check ups to include when employers provide these benefits to their retired staff, with effect from the tax year 2006-07. HMRC has published the draft regulations (76K).

If you have any comments on these draft regulations, please write to:

Paul Cottis
HMRC Pensions Policy
Yorke House
Castle Meadow Road,
Nottingham
NG2 1BG

Tel 0115 974 1529

Or email Paul Cottis