JDRF, the type 1 diabetes charity•Information & support•Treatments & technologies•Continuous glucose monitors•Tax breaks for CGM or Libre

Tax breaks for CGM or Libre

For adult CGM and Libre users who are employed by helpful employers: there is a tax break available to employers who supply CGM or Libre to their employees.

*** This is currently under review for the new tax year – please refer to the HMRC for the latest detail ***

How the tax break for CGM and Libre works

  • The employer meets the costs of the equipment
  • 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 or National Insurance contribution 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 the employee (and would be available to all employees disabled by type 1 diabetes) and it is considered not to be a benefit in kind because of the Statutory Instrument. The employer should also cite the HMRC Manual.
  • The employer should request an answer within 30 days
  • View the relevant part of the HMRC Manual