SE21845 – Benefits: exemption for welfare counselling

S155ZB ICTA 1988 and S.I. 2000 No. 2080

Welfare counselling provided to an employer’s employees generally is exempt from tax under Schedule E. ‘Welfare’ counselling means counselling of any kind apart from

• medical treatment of any kind or
• advice on finance, other than advice on debt problems or
• advice on tax or
• advice on leisure or recreation or
• legal advice.

If the counselling provided includes any of these, the exemption does not apply.