Tax break for employers who provide CGM / Libre

For adult CGM / Libre users who are employed by helpful employers: there may be a tax break for employers who supply CGM / Libre to their employees.

This information is from a professional tax adviser. It should work, but as far as we know it has only been tested by one person (who succeeded in getting CGM provided by their employer).

Here’s how it works:

  • the employer meets the costs
  • the employer has to make the purchase and pay the supplier direct; there must be no reimbursement to the employee. The equipment can be sent direct to the employee
  • the employer gets a tax deduction for the expense but there should be no tax/NIC for the employee; it is considered a provision of a non taxable benefit
  • the employer needs to roughly calculate the annual cost
  • then the employer should notify the PAYE tax office that this benefit is being provided to X (and would be available to all employees disabled by type 1 diabetes) and is considered not to be a benefit in kind because of the Statutory Instrument and also citing the HMRC Manual
  • the employer should request an answer within 30 days
  • click here for the relevant part of the HMRC Manual

Please let us know if you & your employer do this. We would like to show here that it is working for a number of people. We know that it is working for at least three people.

Read our other CGM pages