Consultation outcome

Employee benefits and expenses: trivial benefits exemption

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 - Introducing a statutory exemption for trivial benefits in kind - 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

Summary

This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.

This consultation ran from
to

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

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

  2. First published.