Employment income: exemption for suggestion scheme awards: the permitted maximum: encouragement awards
Sections 321(6) and 322(1) ITEPA 2003
An encouragement award is an award (other than a financial benefit award (see EIM06630)) made for a suggestion with intrinsic merit or showing special effort.
The permitted maximum for an encouragement award, for the purpose of exemption underSection 321, is £25.
|EIM06640||Employee making more than one successful suggestion.|
|EIM06670||Employer using scheme to make non-qualifying awards.|