As part of the governments support for employees and employers during the pandemic, a number of easements were announced and created to make the variations to working and locations less complexed and allow flexibility and support where it was needed. The majority of these were created in 2020/21 and extended for 2021/22.
The majority of these easements will come to an end on the 5th of April. However, this week the government extended one that we had seen in respect of COVID-19 testing allowing these to be provided and financed by employers without liability.
As such through The Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022, along with separate legislation for National Insurance the exemption will continue for 2022/23 be these mustn’t include antigen testing.
The changes can be found here:
