Tax-free Benefit List

At SydneyHudson, we hope you find this list useful – You can provide an employee with any combination of the following perks completely free of tax and National Insurance Contributions (NICs):

  1. A mobile phone or a PAD.
  2. Equipment e.g. computers, laptops, smartphone
  3. A bicycle and safety equipment.
  4. Refreshments.
  5. Breakfast for early starters if available to all staff (see Lunch).
  6. Lunch and refreshments while at work.
  7. Travel expenses: to temporary workplaces.
  8. Travel expenses: late-night working/car sharing failure.
  9. Subsistence costs when travelling on business.
    Works’ ‘canteen’, this can be on any scale from the provision of a stocked fridge or a sandwich trolley or a full canteen. On employer’s premises, only tax-free if available to all employees. (not to the same place daily).
  10. Annual parties and functions.
  11. ‘Trivial’ gifts & benefits. £300 annual limit for officeholders and their family. Each benefit not to exceed £50.
  12. Round sum overnight allowances.
  13. Free vehicle parking at work.
  14. Interest-free borrowing beneficial loan Up to £10,000 p.a. no tax charge. You can use this to subsidise travel.
  15. Employer contributions to company or employee’s own pension scheme.
  16. Pensions advice to the value of £500.
  17. Recreational benefits. Free or subsidised membership of employer facility or one shared with other employers.
  18. Childcare vouchers, or a workplace nursery.
  19. Training and course fees.
  20. £6 per week for home-working.
  21. Medical and optical check-ups. General check-ups as part of employer policy.
  22. A pool car.
  23. Low benefit-cost on low emission car.
  24. Low benefit-cost on low emission van.
  25. A van for commuting.
  26. A personal number plate. May be included with a company car.
  27. Relocation expenses. Up to £8,000 may be reimbursed.
  28. Reimbursement of travel costs when coming to work in the UK/Overseas.
  29. Capital growth in your company via EMI options.
  30. Staff Suggestion Schemes: £25 to £5,000.
  31. Legal fees: employees no longer pay tax on legal support from their employer.
  32. Workplace charging facilities for electric vehicles (from 6 April 2018).
  33. Job-related accommodation.
  34. Long service awards for at least 20 years of service: max £50 per year of service.
  35. Life assurance policy premiums that provide an employee with death benefits.
  36. Premiums paid to a QROPS (Overseas pension schemes) that provides retirement benefits are tax-exempt benefits.
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