Employer paid medical insurance

[elacsaplau]

Hi All

Sorry in advance for what should be a simple query but I just can't see a clear explanation anywhere on line...

I'm doing my PAYE tax return and my employer pays my health insurance premium.

What I want to know is:

1. Does my employer pay the gross premium - as opposed to some form of net payment?
2. Am I entitled to relief at 20% on the gross premium (irrespective of my personal tax rate)?
3. When was this procedure introduced?

Thanks!

 

[WindUp]

1. Does my employer pay the gross premium - as opposed to some form of net payment? They pay the insurance company the Net amount , and pass the TRS element on to Revenue with their Corporation Tax Return
2. Am I entitled to relief at 20% on the gross premium (irrespective of my personal tax rate)? Yes
3. When was this procedure introduced? 2001 I think