SE21603 - Particular benefits: supplies and services provided other than on the employer's premises: excluded benefits

Section 155ZA(5) ICTA 1988

Some benefits are excluded from the exemption for work related supplies and services provided other than on the employer’s premises ( SE21602). The excluded benefits are

• any motor vehicle
• boats, including yachts
• aircraft, including helicopters
• the extension, conversion or alteration of any living accommodation, or the construction or alteration of any building or structure on land adjacent to living accommodation and enjoyed with it.