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 |
|
Annual parties and other social events |
Section 264 |
EIM21670 onwards |
Bicycles |
Section 244 |
|
Car, motor cycle and bicycle parking facilities at or near the place of work |
Section 237 |
|
Childcare |
See “Employer supported childcare” |
|
|
|
|
Entertainment provided by third parties |
Section 265 |
|
Equipment provided to employees with a disability |
Section 210 |
|
Heavier commercial vehicles |
Section 238 |
EIM22900 onwards |
Leave travel facilities of members of the Armed Forces |
Section 296 |
|
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 |
|
Pool cars |
Section 167(2) |
|
Provision of a pension or similar benefit to be given on death or retirement |
Section 307 |
|
Reimbursed expenses of a provided car |
Section 239(1) |
|
Security assets and services where special threat to employee |
Sections 377 |
EIM21810 onwards |
Sick pay schemes: employers' contributions |
Section 202(3) |
|
Sports facilities |
Section 261 |
EIM21825 onwards |
Structural alterations to provided living accommodation |
Section 313 |
|
Supplies and services other than on an employer's premises |
Section 316(4) |
EIM21611 onwards |
Workplace nurseries |
Section 318 |
EIM21900 onwards |
Works buses and subsidies to public bus services |
Sections 242 and 243 |
