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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 BenefitsExempt 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
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