Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether his Department has assessed the potential impact of exempting employer-provided private medical insurance from income tax and National Insurance contributions on the economy.

Benefits in kind form part of an employee's overall remuneration and are generally subject to tax in the same way as cash earnings. This supports fairness between employees receiving remuneration in different forms.

The tax system does, however, provide targeted exemptions for certain employer-funded health and occupational health support, including annual health screenings, certain welfare counselling services and, subject to conditions, recommended medical treatment to help an employee return to work.

The Chancellor makes decisions on tax policy at fiscal events, and does not routinely comment on proposals.