New rules on tax-free gifts from employers and tax exemption for influenza and COVID-19 vaccines
The government has made several changes to the regulations concerning the reporting and taxation of benefits in kind. The changes aim to simplify how employers apply the regulations in practice. Previously, gifts from employers were tax free only when they were part of the company's general scheme; however, this requirement has been repealed. The government has also decided that influenza and COVID-19 vaccines covered by employers will be tax free from 2021.