---
title: "The Income Tax (Recommended Medical Treatment) Regulations 2014"
id: f8da390f-a96e-45a1-b21e-edb1d3d57b19
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3227
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/f8da390f-a96e-45a1-b21e-edb1d3d57b19
language: en
in_force_from: 2015-01-01
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3227/data.xml
read_on: 2026-11-10
sha256: 13e1389e7342b90c235f08ce06041c80672242f2d7640cc907adf13205b07de1
provisions: 6
---

# The Income Tax (Recommended Medical Treatment) Regulations 2014

## Title and introductory text {#prelims}

2014 No. 3227
Income Tax
The Income Tax (Recommended Medical Treatment) Regulations 2014
Made
9th December 2014
Laid before the House of Commons
10th December 2014
Coming into force
1st January 2015
The Treasury make the following Regulations in exercise of the powers conferred by section 320C(3)(c), (4) and (7) of the Income Tax (Earnings and Pensions) Act 2003.

## 1 Citation and commencement {#regulation-1}

These Regulations may be cited as the Income Tax (Recommended Medical Treatment) Regulations 2014 and come into force on 1st January 2015.

## 2 Interpretation {#regulation-2}

In these Regulations “health care professional” means—
(a) a registered medical practitioner;
(b) a registered nurse; or
(c) an occupational therapist, physiotherapist or psychologist registered with a regulatory body established by an Order in Council under section 60 of the Health Act 1999 (regulation of health professions, social workers, other care workers etc.).

## 3 Specified requirements for purposes of section 320C of the Income Tax (Earnings and Pensions) Act 2003 {#regulation-3}

The requirements set out in regulations 4 and 5 are the other specified requirements that a recommendation for medical treatment is required to meet for the purpose of section 320C of the Income Tax (Earnings and Pensions) Act 2003.

## 4 Qualifying period of absence {#regulation-4}

(1) A recommendation for medical treatment can only be given after the employee has been—
(a) assessed by a health care professional as unfit for work for at least 28 consecutive days; or
(b) absent from work due to injury or ill health for at least 28 consecutive days.
(2) For the purpose of sub-paragraph (1)(a), an assessment that an employee is unfit for work includes an assessment that the employee may be fit for work subject to the employer making arrangements to enable the employee to return to work, providing that the employee does not return to work before a recommendation for medical treatment is made.

## 5 Person making a recommendation and form of a recommendation {#regulation-5}

A recommendation for medical treatment is required to be made by a health care professional and—
(a) be in writing;
(b) be provided to the employee and employer; and
(c) specify the medical treatment that is recommended.