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
•Alcohol and other drug dependency
•Harassment and Bullying
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