Consultation outcome

Employee benefits and expenses: trivial benefits exemption

From:: HM Revenue & Customs, HM Treasury and The Rt Hon Baroness Nicky Morgan
Published: 18 June 2014
Last updated: 10 December 2014 — See all updates

Read the full outcome

Employee Benefits and Expenses - Introducing a statutory exemption for trivial benefits in kind - Summary of Consultation Responses

PDF, 291 KB, 17 pages

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Detail of outcome

The response document sets out the government’s response to the consultation document published below. The responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted. The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

Original consultation

Consultation description

At Budget 2014 the government announced that it would consult on introducing a statutory exemption for trivial benefits in kind. The government believes that a clear and simple statutory exemption will make administering such benefits substantially easier for employers. The government will therefore consult on the design of such an exemption.

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