Income Tax (Earnings and Pensions) Act 2003 section 82

Non-cash vouchers to which this Chapter applies

Section 82 defines which non-cash vouchers fall within the scope of this Chapter and when they are treated as received by the employee.

• The Chapter applies to non-cash vouchers provided to an employee by reason of their employment and received by that employee.
• A non-cash voucher provided by the employer is automatically treated as provided by reason of the employment, unless the employer is an individual and the voucher was given in the normal course of domestic, family or personal relationships.
• Where a non-cash voucher is appropriated to an employee — for example by being attached to a card held for them, or by any other means — it is treated as received at the time of that appropriation.
• The exclusion for vouchers provided by an individual employer for personal reasons represents a minor change to previous law, clarifying that genuinely personal gifts from an individual employer fall outside the charge.