Sarah Bradford explores the updated guidance on employer-provided welfare benefits
The tax legislation (in ITEPA 2003, s. 210) provides the Treasury with the power to make regulations which exempt from tax such minor benefits as are specified by the regulations. The Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 (SI 2000/2080) made under this section exempt a benefit comprising welfare counselling from the charge to tax under ITEPA 2003, s. 203 as long as the associated conditions are met.