EIM21604 – Particular benefits: contents
list: benefits from R to Z
For benefits and exemptions from A to P see
EIM21601 to 21603.
Benefits and exemptions from R to Z
Retraining costs
Scale rate expenses payments
Security expenditure
| EIM21810 | Special security
measures |
| EIM21811 | What is a security asset
or service? |
| EIM21812 | Part use of a security
asset |
| EIM21813 | Action by nominated
Inspector |
| EIM21814 | Action by nominated
Inspector: appeals |
| EIM21815 | Action by nominated
Inspector: dispensations |
Sick pay schemes: contribution by the employer
Sporting/recreational facilities
| EIM21825 | Exemption for sports and
recreation facilities: general |
| EIM21826 | Exclusion of mechanically
propelled vehicles and domestic premises |
| EIM21827 | More than one employer
involved in providing facilities: restricted use by local
residents |
Tax-free remuneration
Taxis
| EIM21831 | Late night taxis -
general overview |
| EIM21832 | First condition - later
than usual and until at least 9pm |
| EIM21833 | Second condition –
irregular occasions |
| EIM21834 | Third condition –
public transport ceased or not reasonable to expect employee to use
it |
Telephones
| EIM21615 | Employer subscribes for a
telephone line in employee’s home |
| EIM21616 | Employer subscribes for a
telephone line in employee’s home - exemptions |
Third party entertainment
| EIM21835 | General |
| EIM21836 | Meaning of
'entertainment' |
| EIM21837 | Conditions to be
satisfied for exemption |
| EIM21838 | Multi-purpose vouchers
and credit tokens |
| EIM21839 | Interaction with
£8,500 calculation |
| EIM21840 | Interaction with Section
356 ITEPA 2003: liaison with accounts office |
Travel buddy or carer
| EIM21842 | Services of travel buddy
or carer |
Travel cards (including Oyster cards) – see
EIM16065
Trivial benefits
Welfare counselling
| EIM21845 | Exemption for welfare
counselling |
Workplace nurseries
Works bus exemption and public bus subsidies
| EIM21850 | Exemption for works
buses |
| EIM21855 | Exemption for subsidies
to public bus services |
