Consultation outcome

Employee benefits and expenses: abolition of the £8,500 threshold for lower paid employment and form P9D

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This consultation has concluded

Download the full outcome

Employee Benefits and Expenses - Abolition of the £8,500 threshold - Summary of Consultation Responses

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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


This consultation seeks views on the abolition of the £8,500 threshold.

This consultation ran from

Consultation description

At Budget 2014 the government announced that it would consult on the abolition of the £8,500 threshold. The government believes that this threshold adds unnecessary complexity to the tax system and is consulting on who would be affected and how to mitigate the effects of abolition on vulnerable groups of employees.


Published 18 June 2014
Last updated 10 December 2014 + show all updates
  1. Response document published.
  2. First published.