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


(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/320B (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-320B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.