Section 210 ITEPA 2003 and S.I. 2000 No. 2080

The provision by an employer of counselling facilities to an employee represents a chargeable benefit, but in certain circumstances welfare counselling provided by an employer for its employees is exempt from tax.

The exemption is tightly drawn and there is no intention that all conceivable types of welfare counselling should be exempted from tax. The type of subjects the exemption is intended to cover includes:


problems at work

debt problems

alcohol and other drug dependency

career concerns


equal opportunities


sexual abuse

harassment and bullying

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