1-20 of 959 results for subject:"Fringe benefits"
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To ask the Chancellor of the Exchequer, with reference to the Annual Report and Accounts of HM Treasury, 16 July 2026, HC424, footnote 48, what is the methodological basis by which the Prime Minister's benefit in kind of £6,700 in 2025-26 was calculated, including the underlying amount on which a...
To ask the Chancellor of the Exchequer, with reference to the Annual Report and Accounts of HM Treasury, 16 July 2026, HC424, footnote 48, what is the methodological basis by which the Prime Minister's benefit in kind of £6,700 in 2025-26 was calculated, including the underlying amount on which a...
The National Minimum Wage is the minimum hourly amount workers must be paid. Currently it differs between different 'age bands', although the Labour government has committed to removing them.
The National Minimum Wage is the minimum hourly amount workers must be paid. Currently it differs between different 'age bands', although the Labour government has committed to removing them.
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also...
My honourable friend the Exchequer Secretary to the Treasury (Dan Tomlinson) has today made the following Written Ministerial Statement.
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also...
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also publishing some new consultations and a number of responses to consultations on tax policy which have concluded.
The...
The government is today publishing draft legislation ahead of inclusion in the next Finance Bill. This allows for technical consultation on the application of tax policy in legislation. The government is also publishing some new consultations and a number of responses to consultations on tax policy which have concluded.
The...
To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026 to Question 129836 on Advisory Services: Fringe Benefits, whether HMRC has provide informal advice on tax liability on the provision of tax advice.
To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026 to Question 129836 on Advisory Services: Fringe Benefits, whether HMRC has provide informal advice on tax liability on the provision of tax advice.
As set out in the answer of 29 April 2026 to Question 129836, the tax treatment of employer‑provided tax advice depends on the specific facts of each case, and HMRC does not have a standalone policy on this. HMRC provides published guidance to help employers apply the legislation but does not provide informal advice on the tax treatment of individual arrangements.
To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026, to Question 129836, on Advisory Services: Fringe Benefits, and further to the HMRC Employment Income Manual EIM20020, whether HMRC has a specific policy on whether the provision of tax advice is considered a taxable...
To ask the Chancellor of the Exchequer, with reference to the answer of 29 April 2026, to Question 129836, on Advisory Services: Fringe Benefits, and further to the HMRC Employment Income Manual EIM20020, whether HMRC has a specific policy on whether the provision of tax advice is considered a taxable...
As set out in the answer of 29 April 2026 to Question 129836, the Employment Income Manual at EIM20020 explains that a benefit is taxable where it is provided by reason of the employment and confers a benefit of any kind on the employee, unless a specific exemption applies. Accordingly, where an employer provides tax advice, the tax treatment of that benefit depends on the specific facts of that case. HMRC does not have a standalone policy on the provision of tax advice as an employment-related benefit.
To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on whether the provision of advice on tax matters by an employer in relation to matters not connected to employment is a benefit in kind.
To ask the Chancellor of the Exchequer, whether HMRC has issued guidance on whether the provision of advice on tax matters by an employer in relation to matters not connected to employment is a benefit in kind.
The general rules for employment-related benefits are set out in HMRC’s guidance at: www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increases in Benefit-in-Kind rates for electric vehicles on consumer uptake; and whether her Department has considered the effect on adoption rates if Benefit-in-Kind rates exceed 10%.
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of increases in Benefit-in-Kind rates for electric vehicles on consumer uptake; and whether her Department has considered the effect on adoption rates if Benefit-in-Kind rates exceed 10%.
At Autumn Budget 2024, the Government announced new Company Car Tax rates for the years 2028-29 and 2029-30, which increase for both electric vehicles (EVs) and petrol/diesel vehicles, while still maintaining generous incentives to support EV take-up.
The Tax Information and Impact Note (TIIN) published alongside Budget set out the expected economic, equalities and other impacts, and highlighted that overall the measure was expected to encourage the take-up of zero emission vehicles.
The Government recognises that the Company Car Tax regime and the salary sacrifice exemption for ultra-low and zero emission vehicles continues to play an important role in the EV transition. The Government needs to balance these incentives against responsible management of public finances to ensure we have sufficient revenue to fund essential public services. A company car is a valuable benefit and therefore needs to be taxed appropriately.
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Programme motion agreed to. Written evidence motion agreed to. Clauses 11 and 12 agreed to. Clause 13, discussed with Government amendments and new clause 34. Clause 13 agreed to as amended. Clause 14, discussed with Government amendments, an amendment, clause 15 stand part, and new clause 1. Clause 14 agreed to. Amendment to clause 15 negatived on division (2 votes to 10). Clause 15 agreed to as amended. Clauses 16 to 23 agreed to. clause 24 agreed to as amended. Clause 25, discussed with clauses 26 and 27 stand part, Government amendments and new clause 25. Clauses 25 and 27 agreed to as amended. Clause 26 agreed to. Clause 28, discussed with clause 29 stand part, and new clause 2. Clauses 28 and 29 agreed to. Clause 30, discussed with new clause 3, agreed to. Clauses 31 to 34 agreed to. Clause 35, discussed with new clauses 28 and 29
Committee stage, except clauses 1 to 8, schedules 1 and 2, clauses 9, 10, 69 and 62, schedule 12, clauses 63 to 68 and 83 to 85, schedule 13, clause 86 and any new clauses or new schedules relating to the subject matter of these clauses and schedules. Programme motion...
To ask the Chancellor of the Exchequer, what data her Department holds on (a) employer uptake of the Trivial Benefit Allowance and (b) the frequency of its use in employee reward schemes.
To ask the Chancellor of the Exchequer, what data her Department holds on (a) employer uptake of the Trivial Benefit Allowance and (b) the frequency of its use in employee reward schemes.
The requested data is not available. There is no tax paid on employee benefits covered by the Trivial Benefit Allowance and as such they are not required to be reported to HMRC.
To ask the Chancellor of the Exchequer, whether her Department plans to review the Trivial Benefit Allowance in advance of the Autumn Budget 2025.
To ask the Chancellor of the Exchequer, whether her Department plans to review the Trivial Benefit Allowance in advance of the Autumn Budget 2025.
There are a wide range of factors to take into consideration when introducing or widening a tax relief or exemption. These include how effective the exemption would be at achieving the policy intent, how targeted support would be and the cost.
The Government keeps all taxes under review as part of the policy making process. The Chancellor will announce any changes to the tax system at fiscal events in the usual way.
To ask His Majesty's Government whether the Prime Minister has taken financial support or benefits in kind from anyone associated with Bangladesh’s Awami League party since July 2024.
To ask His Majesty's Government whether the Prime Minister has taken financial support or benefits in kind from anyone associated with Bangladesh’s Awami League party since July 2024.
I refer the Noble Lord to the Register of Members' Financial Interests.
At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying the tax and customs system to help deliver the Plan for Change. Today, the government delivers that commitment with a package of 26 measures.
In addition, the...
At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying the tax and customs system to help deliver the Plan for Change. Today, the government delivers that commitment with a package of 26 measures.
In addition, the...
My honourable friend the Exchequer Secretary to the Treasury (James Murray) has today made the following Written Ministerial Statement.
At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying the tax and customs system to help deliver...
My honourable friend the Exchequer Secretary to the Treasury (James Murray) has today made the following Written Ministerial Statement.
At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying the tax and customs system to help deliver...
To ask the Chancellor of the Exchequer, whether gifts of clothing are a taxable benefit in kind.
To ask the Chancellor of the Exchequer, whether gifts of clothing are a taxable benefit in kind.
The normal rules for employment-related benefits apply to employment-related gifts, as described in HMRC guidance at https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim20020
My honourable friend the Financial Secretary to the Treasury (Nigel Huddleston) has today made the following Written Ministerial Statement.
The government wants the tax system to be simple, fair and to support growth, and has issued a clear mandate to officials in HM Treasury and HMRC to put tax simplification at...
My honourable friend the Financial Secretary to the Treasury (Nigel Huddleston) has today made the following Written Ministerial Statement.
The government wants the tax system to be simple, fair and to support growth, and has issued a clear mandate to officials in HM Treasury and HMRC to put tax simplification at...