Regulations have been passed that allow the continuation of both the income tax exemption and the national insurance contributions (NIC) disregard for employer-provided and employer-reimbursed COVID-19 antigen tests for the 2022/23 tax year.
The income tax exemption and NIC disregard had been due to expire on 5 April 2022.
ICAEW’s Tax Faculty welcomes the extension which it had called for following the announcement of the end of free mass testing in England from 1 April and a similar approach in the devolved nations from later dates.
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