– see also Vouchers

Apportionment of cost

Approved schemes

Availability to public generally

Cash equivalent of benefit treated as earnings

Cost of provision

Dispensations

Disregard for money/goods or services obtained

Earnings

Employee benefits

Exceptions

Family members

Generally

Meaning

PAYE

Payment of sums exempt from tax

Provision by reason of employment

Provision for/receipt by member of employee's family

Sickness benefits-related vouchers