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
PDF, 291KB, 17 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
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.
This consultation ran from
This consultation seeks views on the introduction of a statutory exemption for trivial benefits in kind.
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.
Published: 18 June 2014
Updated: 10 December 2014
- Response document published.
- First published.