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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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The benefits code: benefits and reimbursed expenses not chargeable to tax: table

Part 4 ITEPA 2003

The following benefits and expenses reimbursed are not chargeable to tax under Part 3 Chapter 10 ITEPA 2003, mostly because of exemptions within Part 4 ITEPA 2003 but also by deduction (e.g. security assets and services). In the table all section references are to ITEPA 2003.

Benefits not chargeable Legislation Relevant Instructions
Accommodation, supplies and services provided and used on the employer’s premises Section 316 EIM21610
Annual parties and other social events Section 264 EIM21670 onwards
Bicycles Section 244 EIM21664
Car, motor cycle and bicycle parking facilities at or near the place of work Section 237 EIM21685
Childcare See “Employer supported childcare” EIM21900
Entertainment provided by third parties Section 265 EIM21835
Equipment provided to employees with a disability Section 210 EIM21846
Heavier commercial vehicles Section 238 EIM22900 onwards
Leave travel facilities of members of the Armed Forces Section 296 EIM21733
Meals in a canteen provided for employer’s staff generally Section 317 EIM21670 onwards
Medical treatment necessary when employee falls ill on duties abroad Section 325 EIM21766
Pool cars Section 167(2) EIM23450
Provision of a pension or similar benefit to be given on death or retirement Section 307 EIM21800
Reimbursed expenses of a provided car Section 239(1) EIM23035
Security assets and services where special threat to employee Sections 377 EIM21810 onwards
Sick pay schemes: employers’ contributions Section 202(3) EIM21820
Sports facilities Section 261 EIM21825 onwards
Structural alterations to provided living accommodation Section 313 EIM21620
Supplies and services other than on an employer’s premises Section 316(4) EIM21611 onwards
Workplace nurseries Section 318 EIM21900 onwards
Works buses and subsidies to public bus services Sections 242 and 243 EIM21850 and EIM21855