Some benefits-in-kind are specifically exempted such as those noted below, subject to certain conditions in respect of which further guidance is available from Revenue Jersey – Exemptions from benefits-in-kind:
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•ÌýÌýÌýÌý Accommodation on business premises where it is essential for duties or for clergymen and ministers.
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•ÌýÌýÌýÌý Approved pension schemes, which is restricted to 25% of earnings if the holder owns the company or is connected to the person who does.
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•ÌýÌýÌýÌý Business-related entertaining, catering, meal vouchers and/or creche facilities which the employer provides to staff generally.
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•ÌýÌýÌýÌý Equipment and clothing for staff, including mobile and land line telephones, computers;
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•ÌýÌýÌýÌý Travel expenses, including genuine business trips but if employee chooses to extend for private
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Web page updated on 17 Mar 2025 15:45