B Exempt Benefits

Question 1

The two classes of benefit?

Answer 1

Exempt benefits

Assessable benefits

Question 2

Accommodation (exempt)

Answer 2

Job-related accommodation

Question 3

Canteen (exempt)

Answer 3

Subsidised canteen available to all staff

Question 4

Removal (exempt)

Answer 4

Removal expenses up to £8000 per move paid for by an employer OR when employee has relocated

Question 5

Incidental (exempt)

Answer 5

Incidental personal expenses paid by employer. £5 per night in UK, £10 per night abroad

Question 6

Trivial Benefits (exempt)

Answer 6

Trivial benefits not costing more than £50 per employee

Question 7

Parking (exempt)

Answer 7

Car parking spaces at or near work

Question 8

Pool (exempt)

Answer 8

Use of pol car

Question 9

Van (exempt)

Answer 9

Use of van

Question 10

Nursery (exempt)

Answer 10

Workplace nursery provision

Question 11

Contributions (exempt)

Answer 11

Contributions by employers into pension schemes

Question 12

Sport and Recreational (exempt)

Answer 12

Sport and recreational facilities for staff

Question 13

Counselling (exempt)

Answer 13

Outplace counselling services

Question 14

Indemnity (exempt)

Answer 14

Indemnity insurance

Question 15

Parties (exempt)

Answer 15

Staff parties where cost per head doesn’t exceed £150

Question 16

Loans (exempt)

Answer 16

Small loans under £10000 from an employer

Question 17

Mobile (exempt)

Answer 17

Provision of one mobile phone for exclusive use by relevant employee

Question 18

Provision (exempt)

Answer 18

Provision of work buses, bicycles to encourage employees to get to work

Question 19

Hospitality gifts (exempt)

Answer 19

Value does not exceed £250 in tax year

Question 20

Travel (exempt)

Answer 20

Travel expenses incurred where public transport is disrupted

Question 21

Entertainment (exempt)

Answer 21

Entertainment provided for employees by third parties

Question 22

Awards (exempt)

Answer 22

Up to £25 for encouragement awards

Up to £5000 for suggestions that save business money

Question 23

Training (exempt)

Answer 23

Costs of work-related training

Question 24

Uniform (exempt)

Answer 24

Provision of staff uniforms

Question 25

Health check (exempt)

Answer 25

Routine health check

Question 26

Eye test (exempt)

Answer 26

Vouchers for eye test

Question 27

Medical (exempt)

Answer 27

medical expenses of up to £500 per annum

Question 28

Gym (exempt)

Answer 28

Use of a company gym

Question 29

Pension (exempt)

Answer 29

Employer pension contributions

Question 30

When is a non-cash long service award not a taxable benefit?

Answer 30

If it is for a period of service of at least 20 years, and the cost of the award does not exceed £50 per year of service

Question 31

How much relocation costs is exempt?

Answer 31

£8000

Question 32

When does travelling to temporary workplace qualify as business mileage?

Answer 32

24-month limit was not exceeded

Question 33

When does exemption for mobile phones not apply?

Answer 33

To second telephone

Question 34

Hamper of groceries costing £42?

Answer 34

Exempt

Question 35

Travelling to train to visit customer?

Answer 35

Exempt

Question 36

Incidental expenses of up to £10 per night?

Answer 36

Exempt

Question 37

Exempt amount for homeworking?

Answer 37

£6 per week

Question 38

Trivial benefits that cost less than £50? n

Answer 38

Exempt

Question 39

Exempt amount for award?

Answer 39

£50 per year for 20 years

Question 40

Input VAT on a leased car?

Answer 40

50% is deductible