uksi/2020/291 — The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) (Amendment) Regulations 2020

2020 No. 291 Income Tax The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) (Amendment) Regulations 2020 Made 12th March 2020 Laid before the House of Commons 16th March 2020 Coming into force 6th April 2020 The Treasury, in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003 , make the following Regulations: Citation, commencement and effect 1 1 These Regulations may be cited as the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) (Amendment) Regulations 2020. 2 These Regulations come into force on 6th April 2020 and have effect for the tax year 2020-21 and subsequent tax years. Amendment to the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 2 1 Regulation 2 of the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 is amended as follows. 2 For paragraph (2) substitute— 2 In paragraph (1) “welfare counselling” means counselling of any kind other than advice specified in paragraph (3). . David Rutley Rebecca Harris Two of the Lords Commissioners of Her Majesty’s Treasury 12th March 2020 EXPLANATORY NOTE (This note is not part of the Regulations) These Regulations amend the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 ( S.I. 2000/2080 ) which remove minor benefits provided by an employer to an employee from the charge to income tax. Regulation 2 of S.I. 2000/2080 exempts “welfare counselling” from the general charge to income tax, except where the counselling constitutes medical treatment of any kind. These Regulations substitute a new paragraph (2) into Regulation 2, so that “welfare counselling” will now include counselling which also constitutes a medical treatment. A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins .