SE21241 - Benefits and reimbursed expenses: not chargeable to tax because of exemption, concession or deduction: table
| Benefits | Legislation | Relevant Instructions |
| Accommodation, supplies and services provided and used on the employer's premises | Section 155ZA ICTA 1988 | SE21601 |
| Bicycles | SE21664 | |
| Car, motor cycle and bicycle parking facilities at or near the place of work | Section 155(1A) ICTA 1988 | SE21685 |
| Childcare | See "Workplace nurseries" | |
| Computers (limited exemption) | Section 156A ICTA1988 | SE21697 |
| Entertainment provided by third parties | Section 155(7) ICTA 1988 | SE21835 |
| Equipment provided to employees with a disability | Section 155ZB ICTA 1988 | SE21846 |
| Heavier Commercial Vehicles | Section 159AC ICTA 1988 | SE23100 onwards |
| Leave travel facilities of members of the Armed Forces | Section 197 ICTA 1988 | SE21733 |
| Meals in a canteen provided for employer's staff generally | Section 155(5) ICTA 1988 | SE21670 |
| Medical treatment necessary when employee falls ill on duties abroad | Section 155(6) ICTA 1988 | SE21766 |
| Pool cars | Section 159 ICTA 1988 | SE23160 |
| Provision of a pension or similar benefit to be given on death or retirement | Section 155(4) ICTA 1988 | SE21800 |
| Reimbursed expenses of a provided car | Section 157(3) ICTA 1988 | SE23020 |
| Security assets and services where special threat to employee | Sections 50 to 52 FA 1989 | SE21810 |
| Sick pay schemes: employers' contributions | Section 154(2) ICTA 1988 | SE21830 |
| Sports facilities | Section 197G ICTA 1988 | SE22850 |
| Structural alterations to provided living accommodation | Section 155(3) ICTA 1988 | SE21611 |
| Workplace nurseries | Section 155A ICTA 1988 | SE21900 onwards |
| Works buses and subsidies to public bus services | Sections 197AA and AB ICTA 1988 | SE21850 and SE21855 |
