Policy paper
The expansion of workplace benefits relief
This tax information and impact note is about the expansion of workplace benefits to cover certain reimbursements.
Documents
Details
This measure confirms the introduction of legislation in Finance Bill 2025-26 to exempt from Income Tax and National Insurance the reimbursement of costs for eye tests, home working equipment and flu vaccinations. This change takes effect from 6 April 2026.
Updates to this page
Published 26 November 2025