Employment Tax

Medical and optical check ups

Produced by Tolley
  • 30 May 2022 11:31

The following Employment Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Medical and optical check ups
  • Introduction
  • Medical check ups
  • Conditions for the exemption
  • What is a health screening?
  • What is a medical check-up?
  • Interaction with salary sacrifice and optional remuneration rules
  • PAYE and reporting requirements
  • Optical check ups
  • Employer obligations
  • More...

Medical and optical check ups


A large number of employers provide employees with medical and optical check-ups. There is an exemption for tax and NIC for these check-ups where certain conditions are met.

HMRC’s guidance is at EIM21765.

Medical check ups

Conditions for the exemption

There is an exemption for employers providing medical check-ups to employees. The exemption applies for:

  1. one health screening in any tax year

  2. one medical check-up in any tax year

ITEPA 2003, s 320B

The exemption is restricted to one of each type of check-up for the employee per tax year. If the employer provides family members of employees with medical check-ups, then these should be treated as a benefit in kind for the employee.

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

Unlike most exempt benefits, the provision of health screening and check-ups do not need to be made available to all members of staff in order to satisfy the exemption. Therefore, an employer could choose to make the benefit available to just senior employees or directors.

It does not matter how the check-ups are paid for (eg the employer could pay the amount direct, or by voucher or credit token), the amount is exempt.

See Simon’s Taxes E4.763A. HMRC guidance is at EIM21760.

What is a

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