# Finance Act 2009, Section 55: Exemption of benefit consisting of health-screening or medical check-up


(1) Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.
(2) In section 266(3) (exemption of non-cash vouchers for exempt benefits), omit the “or” at the end of paragraph (e) and insert at the end
“or
(g) section 320B (health screening and medical check-ups).”
(3) In section 267(2) (exemption of credit-tokens used for exempt benefits), omit the “and” at the end of paragraph (g) and insert at the end
“and
(i) section 320B (health screening and medical check-ups).”
(4) After section 320A insert—
“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.”
(5) The amendments made by this section have effect for the tax year 2009-10 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/section/55 (the official version)
Page: https://openlegislation.uk/finance-act-2009/section-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.