An employee or office holder is exempt from tax on employment
income on certain goodwill entertainment, provided by third
parties, for him or her or for a member of their family or
household (see
EIM21837).
An employee may be provided with a voucher or credit-token
which enables him or her to obtain other goods or services, as well
as entertainment. The exemption only applies to that part of the
expenditure incurred by the provider of the voucher or credit token
that relates to the provision of entertainment (see
EIM21836). Expenditure on any other
goods or services obtained with the same voucher or credit-token
remains chargeable to tax.
