The Treasury has the power (in ITEPA 2003, s. 210), to make regulations exempting minor benefits from the general charging provisions for benefits in kind. However, such an exemption is conditional on the benefit being made available to the employer’s employees generally, on similar terms (ITEPA 2003, s. 210(2)).

See also ¶432-050ff for the statutory exemption from 6 April 2016 for ‘trivial’ benefits provided by employers (ITEPA 2003, s. 323A, as introduced by FA 2016, s. 13).

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