SolvedEIM21241 | The benefits code: benefits and reimbursed expenses not chargeable to tax: table
From HM Revenue & Customs · Employment Income Manual
Part 4 ITEPA 2003
The following benefits and expenses reimbursed are not chargeable to tax under Part 3 Chapter 10 ITEPA 2003, mostly because of exemptions within Part 4 ITEPA 2003 but also by deduction (e.g. security assets and services). In the table all section references are to ITEPA 2003.
| Benefits not chargeable | Legislation | Relevant Instructions |
|---|---|---|
| Accommodation, supplies and services provided and used on the employer’s premises | Section 316 | EIM21610 |
| Annual parties and other social events | Section 264 | EIM21670 onwards |
| Bicycles | Section 244 | EIM21664 |
| Car, motor cycle and bicycle parking facilities at or near the place of work | Section 237 | EIM21685 |
| Childcare | See “Employer supported childcare” | EIM21900 |
| Entertainment provided by third parties | Section 265 | EIM21835 |
| Equipment provided to employees with a disability | Section 210 | EIM21846 |
| Heavier commercial vehicles | Section 238 | EIM22900 onwards |
| Leave travel facilities of members of the Armed Forces | Section 296 | EIM21733 |
| Meals in a canteen provided for employer’s staff generally | Section 317 | EIM21670 onwards |
| Medical treatment necessary when employee falls ill on duties abroad | Section 325 | EIM21766 |
| Pool cars | Section 167(2) | EIM23450 |
| Provision of a pension or similar benefit to be given on death or retirement | Section 307 | EIM21800 |
| Reimbursed expenses of a provided car | Section 239(1) | EIM23035 |
| Security assets and services where special threat to employee | Sections 377 | EIM21810 onwards |
| Sick pay schemes: employers’ contributions | Section 202(3) | EIM21820 |
| Sports facilities | Section 261 | EIM21825 onwards |
| Structural alterations to provided living accommodation | Section 313 | EIM21620 |
| Supplies and services other than on an employer’s premises | Section 316(4) | EIM21611 onwards |
| Trivial benefits | Section 323A | EIM21860 onwards |
| Workplace nurseries | Section 318 | EIM21900 onwards |
| Works buses and subsidies to public bus services | Sections 242 and 243 | EIM21850 and EIM21855 |