Section 320B — Income Tax (Earnings and Pensions) Act 2003: Health-screening and medical check-ups

Health-screening and medical check-ups 320B 1 No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical check-up.

2 Subsection (1) does not apply—

a to more than one health-screening assessment provided in a tax year by any one employer or by any of a number of persons who are employers of the employee at the same time, or b to more than one medical check-up so provided.

3 In this section— “ health-screening assessment ” means an assessment to identify employees who might be at particular risk of ill-health, and “ medical check-up ” means a physical examination of the employee by a health professional for (and only for) determining the employee's state of health.