Draft proposals for tax exemptions on health-related interventions recommended by the forthcoming new health and work assessment and advisory service (HWAAS), and paid for by an employer, have been published by the Treasury. The HWAAS is due to start work next year and the Treasury is planning to introduce targeted tax exemptions for health-related interventions that help an employee return to work. Under the proposals, where an employer funds such interventions, the expenditure, up to a cap of £500 per employee each year, will be exempt from income tax and National Insurance contributions.
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