EIM21602 - Particular benefits: contents list: benefits from C to H
For benefits and exemptions from A to B see EIM20601. For benefits and exemptions from I to Z see EIM21603 to 21604.
Benefits and exemptions from C to H
Car and bicycle parking
Car parking at or near work |
|
Car parking: fixed penalty notices and fines |
Chauffeur see EIM23045
Childcare
Childcare |
Christmas presents in kind
Christmas presents in kind |
Clothing - corporate clothing provided by an employer - see EIM32478
Club membership fees
Club membership fees |
Computers
Partial exemption: abolished 2006/07 |
|
Partial exemption; general; years up to and including 2005/06 |
|
Partial exemption: what computer equipment fell within the exemption: years up to and including 2005/06 |
|
Partial exemption: exclusion of arrangements which favour directors over other employees: years up to and including 2005/06 |
|
Partial exemption: examples: years up to and including 2005/06 |
Congestion charging
Congestion charges |
Discounts
Discounts |
Emergency vehicles - see EIM23600
- EIM32570
Equipment provided to employees with a disability
Exemption for equipment or services provided to employees with a disability |
Examination grants to employees
Examination awards and grants |
Further education and training costs
Further education and training costs |
Furniture
Furniture |
Gifts in kind from third parties
Gifts in kind from third parties |
Heating, lighting, cleaning etc. expenses of job-related living accommodation
Heating, lighting, cleaning etc. expenses of job-related living accommodation |
|
10% limit |
|
10% limit: meaning of net amount of the earnings |
|
10% limit: meaning of net amount of the emoluments: dealing with back-pay and earnings from an associated employer |
|
10% limit: list of examples of calculating the net amount of the earnings |
|
10% limit: example of calculating the net amount of the earnings: 10% restriction applies |
|
10% limit: example of calculating the net amount of the earnings: exemption does not apply |
|
10% limit: example of calculating the net amount of the earnings: employee makes good part of the expense of providing the benefits |
|
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 |
Hospitality box
Corporate hospitality |
Housing for key workers
Overview of the scheme and eligibility |
|
Loans (including equity loans) and shared ownership |
