Income Tax (Earnings and Pensions) Act 2003 section 210

Power to exempt minor benefits

Section 210 gives the Treasury the power to create regulations that exempt small or minor benefits from the benefits-in-kind tax charge, provided those benefits are available to all employees on similar terms.

• The Treasury can make regulations to exempt specified minor benefits from the benefits-in-kind tax rules
• Any exemption only applies if the benefit is made available to all of the employer's employees generally on similar terms
• This regulation-making power allows minor exemptions to be introduced without the need for a Finance Act
• The specific minor benefits to be exempted must be identified in the regulations themselves