EIM21241 - The benefits code: benefits and reimbursed expenses not chargeable to tax: table

Part 4 ITEPA 2003

The following benefits and expenses reimbursed are not chargeable to tax under Part 3 Chapter 10 ITEPA 2003, mostly because of exemptions within Part 4 ITEPA 2003 but also by deduction (e.g. security assets and services). In the table all section references are to ITEPA 2003.

Benefits not chargeable	Legislation	Relevant Instructions
Accommodation, supplies and services provided and used on the employer’s premises	Section 316	EIM21610
Annual parties and other social events	Section 264	EIM21670 onwards
Bicycles	Section 244	EIM21664
Car, motor cycle and bicycle parking facilities at or near the place of work	Section 237	EIM21685
Childcare	See “Employer supported childcare”	EIM21900
Entertainment provided by third parties	Section 265	EIM21835
Equipment provided to employees with a disability	Section 210	EIM21846
Heavier commercial vehicles	Section 238	EIM22900 onwards
Leave travel facilities of members of the Armed Forces	Section 296	EIM21733
Meals in a canteen provided for employer’s staff generally	Section 317	EIM21670 onwards
Medical treatment necessary when employee falls ill on duties abroad	Section 325	EIM21766
Pool cars	Section 167(2)	EIM23450
Provision of a pension or similar benefit to be given on death or retirement	Section 307	EIM21800
Reimbursed expenses of a provided car	Section 239(1)	EIM23035
Security assets and services where special threat to employee	Sections 377	EIM21810 onwards
Sick pay schemes: employers’ contributions	Section 202(3)	EIM21820
Sports facilities	Section 261	EIM21825 onwards
Structural alterations to provided living accommodation	Section 313	EIM21620
Supplies and services other than on an employer’s premises	Section 316(4)	EIM21611 onwards
Trivial benefits	Section 323A	EIM21860 onwards
Workplace nurseries	Section 318	EIM21900 onwards
Works buses and subsidies to public bus services	Sections 242 and 243	EIM21850 and EIM21855