Policy paper

Income Tax: preventing liability to charge being removed from certain taxable benefits in kind

This tax information and impact note applies to individuals who pay for benefits-in-kind they receive and any employer who provides its employees with benefits-in-kind who then pay for the benefit.



This measure seeks to clarify in law that the concept of “fair bargain” applies only to general taxable benefits where the taxable amount is based on the cost to the employer of providing the benefit.

Published 16 March 2016