§ Dr. CableTo ask the Chancellor of the Exchequer if he will make a statement on the tax liability of the provision by employers of stress counselling for employees. [105333]
§ Dawn PrimaroloMedical or health benefits, including stress or other welfare counselling, provided by employers for employees are, like other benefits, usually taxable on employees—except where the counselling relates directly to something which has happened in carrying out the duties of the employment. But the benefit per employee of a generally available counselling service can be very small and tax may not in practice be charged.
However, as I announced to the House on 19 November 1999, in response to a written question from my hon. Friend the Member for Preseli Pembrokeshire (Mrs. Lawrence), Official Report, column 13W, we will be bringing forward legislation in the next Finance Bill to provide an exemption for the benefit of an employer-provided welfare counselling service generally available to employees.