In this section:

• Providing employee expenses and benefits: an overview
• Schemes that reduce expenses and benefits paperwork
• Expenses and benefits A to Z

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Late night transport home

Leisure - sporting or recreational facilities

Liability insurance

Living accommodation

Loan account of director - personal expenses

Loans provided to employee

Lodging

Long-service awards

Loose tools - provided tools

Loose tools - tool allowances

Loss of earnings - payments for

Lost-time payments

Luncheon vouchers

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• Company car and car fuel benefit calculator
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