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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

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.

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)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
F1Regulations superseded (with effect in accordance with s. 26(4) of the amending Act) by Finance Act 2021 (c. 26) , s. 26
I1Reg. 1 in force at 8.12.2020, see reg. 1(2)
I2Reg. 2 in force at 8.12.2020, see reg. 1(2)
M12003 c. 1
Defined TermSection/ArticleIDScope of Application
coronavirus testreg. 1.legTermsZT9sOmk
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 2020 No. 1293 reg. 1 coming into force The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 2020 No. 1293 reg. 1(2) Yes
The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 2020 No. 1293 reg. 2 coming into force The Income Tax (Exemption of Minor Benefits) (Coronavirus) Regulations 2020 2020 No. 1293 reg. 1(2) Yes

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.