The Income Tax (Approved Expenses) Regulations 2016 (SI 2015/1948)

For periods prior to 6 April 2016, see EIM30050.

Employers wishing to pay or reimburse expenses may use the benchmark rates set out in the Income Tax (Approved Expenses) Regulations without needing the prior approval of an officer of Revenue & Customs.

The regulations set out the rates which employers can use for payment or reimbursement of employees expenses where the relevant qualifying conditions are met. These regulations replace the previously published benchmark scale rates (see EIM05230).

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