A gift does not count as earnings within section 62 if it's made:
•on personal grounds (for example, a wedding present)
•as a mark of personal esteem or appreciation
It is not possible to list factors that will determine with certainty whether or not a gift is taxable as earnings. In those cases where the courts held that a gift to an employee was not taxable, the facts tended to be special. The main cases where gifts were held not to be taxable are shown in the following table.