Availability to public

Benefit treated as earnings

Cars, expenditure on

Deductions from earnings

Dispensations

Disregard for money/goods or services obtained

Employee benefits

Exempt use to obtain exempt benefits

Exemption from tax

Gifts from third parties

Incidental overnight expenses

Incidental overnight expenses and benefits

Meaning

PAYE

Provision by reason of employment

Provision for/use by employee's family

Removal expenses and benefits