SE16130 - Vouchers and credit-tokens: meaning of “by reason of the employment”

Section 144(4) ICTA 1988

For a description of the points to consider in a case involving a voucher or credit-token see SE16030.

One of the conditions that have to be met is that the voucher or credit-token must have been provided by reason of the employment.

Where the voucher or credit-token is provided by the employer, the legislation deems it to have been provided by reason of the employment.

Where it is provided by someone else it will generally be received “by reason of the employment” if it can be shown that the employee would not have received it were it not for the employment. For further guidance on the interpretation of “by reason of the employment” see SE20501 onwards.