Where an employee receives a commission, as defined in the
Statement of Practice SP4/97 (see
EIM64605), on the same basis as is
available to other members of the public, the commission will not
arise from the employment and will not count as earnings for tax
purposes. An example of such a commission is where a washing
machine manufacturer offers a refund of £50 to every purchaser
of a new machine. If an employee of the manufacturer buys a new
machine and receives a generally available £50 refund, no tax
charge will arise. Similarly, if an employee pays a net or
discounted amount, which is calculated on the same basis as amounts
available to members of the general public, no chargeable benefit
will result.
