The best way to prevent the spread of COVID-19 in a workplace or any setting is to follow public health advice and practice physical distancing, adopt proper hand hygiene and follow respiratory etiquette.
However, some employers, with the agreement of their workers, have sought to implement additional checks as a way of strengthening their COVID-19 response and providing reassurance to their workers and customers, this could include antigen testing. In response to this development an updated Work Safely Protocol will be published shortly by Government, with a section on Rapid Antigen Diagnostic Tests (RADTs). The revised Protocol will set out the pros and cons on the use of antigen testing in workplace and contain guidance on the engagement required between an employer and the employees in setting up a RADT testing regime in a workplace.
Where employers incur COVID-19 related costs of a revenue nature, and where those costs were incurred to allow the business to carry on its trade or profession, they will be deductible in computing taxable profits.
In addition, no benefit-in-kind (BIK) charge will arise where, due to health and safety concerns, an employer:
a. performs COVID-19 testing on an employee at the workplace,
b. engages a third party to do such testing on behalf of the employer, or
c. provides a COVID-19 test kit to an employee for self-administration.
Any sectoral based pilot roll-out of RADTs, as a public health measure, would be led and subsequently evaluated by Public Health. Public Health has been involved in pilot RADT programme in the meat processing sector, the HSE also recently confirmed that officials are considering a pilot scheme of antigen testing in secondary schools and universities. Any sectoral based pilot roll-out of RADT’s, as a public health measure would be led and require an evaluation by Public Health.
The key reason for an employer to use such tests is as an aid to public health in “finding” cases of COVID-19. More importantly, if such tests are being used in any setting, be it the workplace or other location, public health advice regarding hand washing, mask wearing, respiratory etiquette, physical distancing and ventilation, all still need to be adhered to in full.
