Employment Income (5)

Question 1

Exempt benefit (Canteen)

Answer 1

Canteen available to all staff

Question 2

Exempt benefit (£8000)

Answer 2

Qualifying removal expenses up to £8000

Question 3

Exempt benefit (Parking)

Answer 3

Car parking spaces at or near place of work

Question 4

Exempt benefit (Nurseries)

Answer 4

Workplace nurseries

Question 5

Exempt benefit (Pension)

Answer 5

Contributions by an employer to approved pension scheme

Question 6

Exempt benefit (Bicycles)

Answer 6

Workplace parking for bicycles and tax free cycling allowance of 20p per mile

Question 7

Exempt benefit (Provision)

Answer 7

Privision of a mobile telephone for private use

Question 8

Exempt benefit (Christmas)

Answer 8

Christmas parties for staff (up to £150 per person per year)

Question 9

Exempt benefit (Sport)

Answer 9

Sport and recreational facilities available for staff

Question 10

Exempt benefit (medical)

Answer 10

Annual exemption of £500 per employee where employer pays for medical treatment to assist employee in returning to work

Question 11

Exempt benefit (counselling)

Answer 11

Outplacement counselling services to employees made redundant

Question 12

Exempt benefit (household costs)

Answer 12

Contributions towards household costs for an employee who works from home up to £6 per week

Question 13

Exempt benefit (long service)

Answer 13

Long service awards up to £50 per each year of service

Question 14

Exempt benefit (trivial)

Answer 14

Trivial benefits which do not cost more than £50 per employee

Question 15

Exempt benefit (employer bicycles)

Answer 15

Employer bicycles if used by employees to and from worjk

Question 16

Exempt benefit (eye care tests)

Answer 16

Provision of eye care tests or corrective glasses

Question 17

Exempt benefit (overnight)

Answer 17

Incidental overnight expenses provide by employer for overnight stays from home