Is income protection insurance a tax deduction?

Income protection insurance is a form of insurance that pays out if you become ill for an extended period of time. In total, the employer's premiums are tax deductible, and the employee's payout is taxable via PAYE. The IPA taken by an individual is not tax deductible but  a business owner can get corporation tax relief against their income protection premium. 

On the other hand, when the employee gets the pay out through this policy, the pay out is not tax free.