EIM21230 - The benefits code: valuation of benefits: special rules for certain benefits

Benefit to which special rules apply 

Relevant legislation

Relevant instructions

Asset placed at the disposal of director or employee, except in an excluded employment (except a motor car)

Section 205

EIM21630 onwards

Asset transferred to a director or employee, except in an excluded employment, at undervalue

Sections 62 and Section 206

EIM21640 onwards

Facilities such as heating, lighting, cleaning, repairs etc connected with job-related living accommodation

Section 315

EIM21720 onwards

Income tax not deducted from directors' earnings

Section 223

EIM21790 onwards

Loans provided interest-free or at an interest rate less than the official rate

Part 3 Chapter 7

EIM26101 onwards

Loans waived or written off

Section 188(2) and (3)

EIM21740 onwards

Motors cars available for private use

Part 3 Chapter 6

EIM23000 onwards

Motor car fuel provided for private motoring in a provided car

Section 149

EIM25500 onwards

Scholarships awarded to members of the family of a director or an employee, except in an excluded employment

Section 212

EIM30000 onwards

Shares acquired at an undervalue by reason of the employment

Part 3 Chapter 8

Share Schemes Manual

Vans available for private use

Section 154

EIM22700 onwards