Medical and wellbeing benefits ― overview

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

There are various common benefits provided to employees in relation to medical and wellbeing, as well as particular exemptions for certain items and particular types of employee.

Medical and wellbeing benefits ― signposting of guidance

Description	Guidance notes
Medical insurance benefit, medical treatment benefit, exemptions: medical treatment, check ups and eye tests	Medical and dental treatment and insurance
Medical check ups, optical check ups	Medical and optical check ups
Welfare counselling, outplacement counselling	Counselling services
Exemption for provision of equipment or services or facilities, commuting, cars, guide dogs	Disabled employee benefits

Consultation: Tax incentives for occupational health

The Government published a consultation on Tax incentives for occupational health in July 2023 and is analysing feedback following the consultation close.

This has been launched alongside a wider consultation on Occupational Health: Working better. This consultation addressed the Government’s same aims where the proposals are not tax related (and so is not covered here). The proposals included:

•
potentially developing voluntary standards for expected occupational health (OH) provision in workplaces
•
developing

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