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Posted Thu, 19 Jan 2023 09:57:30 GMT by AndreaM
Hi there, Wondering if as an employer wishing to provide to their employees an access to a Mental Health App Service (whether it's Headspace, Calm, Mind...) will have to flag this as a Benefit in Kind through Payroll? For context, the Employer will pay for the subscription which will give an access to the employees. I can only find on HMRC guidance that Gym membership are taxable, but as this relates to Mental Health, I was wondering if this can fall under the "Counselling" category, and therefore be tax exempted for our employees. Thank you for your help
Posted Tue, 07 Feb 2023 10:59:08 GMT by HMRC Admin 2

EIM21845 contains the following: 

"For the purposes of this exemption welfare counselling is counselling of any kind except:
  • advice on finance, other than advice on debt problems, or
  • advice on tax, or
  • advice on leisure or recreation, or
  • legal advice"
Any of the counselling outlined at EIM21845 would be exempt if provided through an app.  

Anything that is not outlined at EIM21845 would be a reportable benefit in kind.

Thank you.

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