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Statutory Instruments

2020 No. 1293

Income Tax

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

M1,F1 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 I1

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 I2

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.

Rebecca Harris

Maggie Throup

Two of the Lords Commissioners of Her Majesty's Treasury

Status: There are currently no known outstanding effects for the The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020.
The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 (2020/1293)
Version from: 10 June 2021

Displaying information

Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
F1 Regulations superseded (with effect in accordance with s. 26(4) of the amending Act) by Finance Act 2021 (c. 26) , s. 26
I1 Reg. 1 in force at 8.12.2020, see reg. 1(2)
I2 Reg. 2 in force at 8.12.2020, see reg. 1(2)
M1 2003 c. 1
Defined Term Section/Article ID Scope of Application
coronavirus test reg. 1. def_3fcd1bd911

Status of changes to instrument text

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Contains public sector information licensed under the Open Government Licence v3.0.