EIM30285 | Exemption for amounts which would otherwise be deductible: other benefits

S289D ITEPA 2003

Where a benefit is provided that would previously have been included in a dispensation, because a fully matching deduction is available, the exemption applies in the same way as to paid or reimbursed expenses. Benefits provided under a ‘relevant salary sacrifice arrangement’ are excluded from the exemption (see EIM30230).