Chargeable and exempt benefits
While this list is not exhaustive, it details the benefits more commonly provided to employees. If you provide any benefits not contained within this list, you should contact the Income Tax Division for guidance as to how the benefits provided should be treated. If in doubt, report all benefits on the appropriate T9 form.
| Chargeable Benefits | Exempt Benefits |
|---|---|
| Accommodation, free or subsidised | Approved profit sharing or savings related share option schemes |
| Board and lodgings provided | Broadband connection |
| Clothing other than uniform | Car parking fees used principally for business purposes |
| Dental cover for non employees | Christmas party expenses up to £100 per head |
| Domestic staff provided | Commercial vehicles such as a van or a lorry where the main business purpose is the transportation of goods and materials |
| Fuel provided | Electric cars - does not include hybrid petrol electric cars |
| Gift vouchers | Meals in a works canteen |
| Goods or services provided by an employer | Medical Insurance, dental insurance and health screening for employees provided by an employer’s scheme |
| Heat and light provided or payment of personal bills such as rates, satellite TV, insurance | Mobile telephone, where contract is in the name of the employer |
| Long service awards with a value of over £400 | Nursery or crèche facilities directly paid to a registered child minding facility, by the employer, on behalf of an employee |
| Meals | General benefits which do not exceed £400 per annum |
| Medical cover for non employees | Personal computer and computer devices which do not exceed the aggregate cash equivalent of £1000 |
| Membership of gym, golf club etc. | Plant and machinery where used for business purposes |
| Motor vehicle and fuel provided | Provision of a scheme to provide benefits to employees or dependents on retirement or death |
| Property below market value | Public transport season tickets or multi journey tickets provided by the employer |
| Shares granted under unapproved schemes | Safety work clothing such as hard hats, high visibility jackets and safety boots |
| Transfer of ownership of company asset to employee | Sports and recreational facilities at an employer’s place of work |
