EIM30090 | Dispensations: list of dispensations granted

The guidance on this page applies for the tax years up to and including 2015-16. For tax years 2016-17 onwards dispensations have been replaced by an exemption for amounts which would otherwise be deductible. See EIM30200 onwards.

Keep a list of each dispensation application in an establishment file. Record on it thefollowing information:

• reference of applicant

• name of applicant

• date of grant

• whether granted in whole or in part

• the date of refusal.

For recording purposes:

• treat the application as a single application where it is made in respect of more than one type of expense

• count it as a dispensation given if any of the expenses are included in a dispensation

• treat it as a fresh application if the employer subsequently reapplies in respect of any types of expenses for which a refusal was given.