Medical and optical check ups

By Tolley in association with Philip Rutherford

The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Medical and optical check ups
  • Introduction
  • Medical check ups
  • Optical check ups


A large number of employers provide employees with medical and optical check-ups. There is a statutory exemption for these in some circumstances. HMRC’s guidance on both is given at EIM21765.

Medical check ups

There is an exemption for employers providing medical check-ups to employees under ITEPA 2003, s 320B. The exemption applies for:

  • one health screening in any tax year
  • one medical check-up in any tax year

The exemption is restricted to one of each type of check-up for the employee per year. If the employer provides family members of employees with medical check-ups then these should be treated as a benefit on the employee (unless of course the family member is also an employee of the same employer).

Health screening is an assessment designed to identify employees with particular risk profiles or likely to suffer from a particular condition.

Medical check-ups are the examination of the employee by a health professional in order to identify any ill health in the employee.

The two items, the screening and the check-up, do not need to be linked to each other in order to attract the exemption.

Unlike most exempt benefits, the provis

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