Employee benefits and expenses: trivial benefits exemption
Read the full outcome
Detail of outcome
The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted. The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.
Original consultation
Consultation description
At Budget 2014 the government announced that it would consult on introducing a statutory exemption for trivial benefits in kind. The government believes that a clear and simple statutory exemption will make administering such benefits substantially easier for employers. The government will therefore consult on the design of such an exemption.
Documents
Updates to this page
Last updated 10 December 2014 + show all updates
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Response document published.
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First published.