HMRC has published a tax information and impact note on tax relief for fees paid to the disclosure and barring service. The relief, which provides exemption from income tax and NICs for any benefit arising on an employee where the employer pays or reimburses fees for the new disclosure and barring scheme (DBS) update service, comes into effect from 10 June 2013.
This measure applies to employees in England and Wales who work with vulnerable groups and are subject to checks under the criminal records regime. It provides a limited tax relief for fees paid or reimbursed by an employer for both the DBS update service and criminal records certificates applied for when the individual subscribes to the update service. It does not provide relief for fees for criminal records certificates paid or reimbursed by an employer where the individual does not subscribe to the update service, as these payments would not be treated as taxable benefits.
The law will be changed by secondary legislation. This measure has not been previously announced. It was developed in consultation with officials of the Home Office and the devolved authorities in Northern Ireland.
HMRC has published a tax information and impact note on tax relief for fees paid to the disclosure and barring service. The relief, which provides exemption from income tax and NICs for any benefit arising on an employee where the employer pays or reimburses fees for the new disclosure and barring scheme (DBS) update service, comes into effect from 10 June 2013.
This measure applies to employees in England and Wales who work with vulnerable groups and are subject to checks under the criminal records regime. It provides a limited tax relief for fees paid or reimbursed by an employer for both the DBS update service and criminal records certificates applied for when the individual subscribes to the update service. It does not provide relief for fees for criminal records certificates paid or reimbursed by an employer where the individual does not subscribe to the update service, as these payments would not be treated as taxable benefits.
The law will be changed by secondary legislation. This measure has not been previously announced. It was developed in consultation with officials of the Home Office and the devolved authorities in Northern Ireland.
