Dispensations: list of dispensations granted
The guidance on this page applies for the tax years up to and including 2015-16. For tax years 2016-17 onwards dispensations have been replaced by an exemption for amounts which would otherwise be deductible. See EIM30200 onwards.
Keep a list of each dispensation application in an establishment file. Record on it thefollowing information:
- reference of applicant
- name of applicant
- date of grant
- whether granted in whole or in part
- the date of refusal.
For recording purposes:
- treat the application as a single application where it is made in respect of more than one type of expense
- count it as a dispensation given if any of the expenses are included in a dispensation
- treat it as a fresh application if the employer subsequently reapplies in respect of any types of expenses for which a refusal was given.