Income: Employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Staff Suggestion Schemes
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4), Table 1 (Item 12)
An award made to the claimant under a Staff Suggestion Scheme, if the conditions in sections 321 and 322 of ITEPA are satisfied.
This is the income tax exemption (see Employment Income Manual EIM06600, section 321 and 322 of the ITEPA 2003)).