The exemption for relocation expenses and benefits applies only to certain types of expense or benefit. Costs that do not qualify include:

• mortgage or housing subsidies if the employee moves to a higher cost area
• compensation paid for any loss on sale of the employee's home
• interest payments for the mortgage on the employee's existing home
• re-direction of mail
• Council Tax bills
• purchase of new school uniforms for employee's children
• compensation for losses, such as:
  • having to give up a part-used season ticket
  • cost of joining a new sports or social club
  • penalty for giving insufficient notice of a child's withdrawal from school

Some more examples are listed at NIM06150.

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