EIM21602 - Particular benefits: benefits and exemptions from C to H: contents

For benefits and exemptions from A to B see EIM21601. For benefits and exemptions from I to Z see EIM21603 to EIM21604.

Benefits and exemptions from C to H

Car and bicycle parking

1. EIM21685

   Car parking at or near work
2. EIM21686

   Car parking: fixed penalty notices and fines

Childcare

1. EIM21687

   Childcare

Christmas presents in kind

1. EIM21695

   Christmas presents in kind

Clothing - corporate clothing provided by an employer

1. EIM32478

   Clothing: uniforms provided by employer

Club membership fees

1. EIM21696

   Club membership fees

Computers

1. EIM21699

   Partial exemption: abolished 2006/07
2. EIM21700

   Partial exemption; general; years up to and including 2005/06
3. EIM21701

   Partial exemption: what computer equipment fell within the exemption: years up to and including 2005/06
4. EIM21702

   Partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06
5. EIM21703

   Partial exemption: examples: years up to and including 2005 to 2006

Congestion charging

1. EIM21680

   Congestion or clean air zone charges

Coronavirus

1. EIM21683

   Coronavirus diagnostic tests

Discounts

1. EIM21704

   Discounts

Examination awards and grants

1. EIM21705

   Examination awards and grants

Equipment provided to employees with a disability

1. EIM21846

   Exemption for equipment or services provided to employees with a disability

Examination grants to employees

1. EIM21705

   Examination awards and grants

Further education and training costs

1. EIM21707

   Further education and training costs

Furniture

1. EIM21710

   Furniture

Gifts in kind from third parties

1. EIM21715

   Gifts in kind from third parties

Heating, lighting, cleaning etc. expenses of job-related living accommodation

1. EIM21720

   Heating, lighting, cleaning etc. expenses of job-related living accommodation
2. EIM21721

   10% limit
3. EIM21722

   10% limit: meaning of net amount of the earnings
4. EIM21723

   10% limit: meaning of net amount of the emoluments: dealing with back-pay and earnings from an associated employer
5. EIM21724

   10% limit: list of examples of calculating the net amount of the earnings
6. EIM21725

   10% limit: example of calculating the net amount of the earnings: 10% restriction applies
7. EIM21726

   10% limit: example of calculating the net amount of the earnings: exemption does not apply
8. EIM21727

   10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits
9. EIM21728

   10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits: interaction with £8,500 a year threshold
10. EIM21729

    Corporate hospitality: entertaining in a hospitality box or equivalent facility

Overview of the scheme and eligibility

1. EIM21735

   Overview of the scheme and eligibility

Loans (including equity loans) and shared ownership

1. EIM21736

   Loans (including equity loans) and shared ownership

Hospitality box

1. EIM21729

   Corporate hospitality: entertaining in a hospitality box or equivalent facility

Overview of the scheme and eligibility

1. EIM21735

   Overview of the scheme and eligibility

Exemption for equipment or services provided to employees with a disability

1. EIM21846

   Exemption for equipment or services provided to employees with a disability