The Income Tax (Recommended Medical Treatment) Regulations 2014
Section 320C of the Income Tax (Earnings and Pensions) Act 2003 (c.1) (“ITEPA 2003”) excludes from liability to income tax the funding by an employer of medical treatment which is recommended to an employee as part of an occupational health service for the purposes of assisting the employee to return to work after a period of absence due to injury or ill health.