Report with thanks to the HSE.
leaflet to help employers understand tax rules relating
to the purchase of occupational health support has been
published by the Health and Safety Executive.
leaflet - Tax Rules
and the Purchase of Occupational Health Support -
sets out in broad terms the tax and National Insurance
Contributions (NICs) treatment of occupational health
support including those items that are tax deductible.
Gyngell, Head of HSE’s Better Working Environment Division
explained:- “HSE has received
many requests from small businesses asking for clearer
information on the tax position regarding the provision of
occupational health support and this has lead to a
collaboration between HSE and Inland Revenue to produce this
believe that most employers want to provide help for staff
but part of the problem is that they need to be aware of
what is possible. Greater clarity and consistency in the
rules governing employee tax liability for occupational
health support, such as is laid out in the leaflet being
published today, will be very welcome."