The government has made a number of announcements related to COVID-19 easements. These include:
These measures are likely to apply to a wide range of employers and employees. Many employers have chosen to support employees working from home because of the pandemic and have welcomed the opportunity to provide relevant equipment tax-free for employees or to provide equivalent reimbursement. Many others with employees in frontline jobs will want to be able to continue to provide tax-free COVID-19 testing.
These exemptions will continue to apply for the 2021/22 tax year.
Employers and employees will welcome this ongoing relaxation, although it should be noted that the COVID-19 testing exemption only covers antigen testing and no other forms of testing, such as antibody tests.