EIM21612 - Particular benefits: supplies and services provided other than on the employer's premises: excluded benefits

Section 316(5) ITEPA 2003

Some benefits are excluded from the exemption for work related supplies and services provided other than on the employer바카라 사이트™s premises (see EIM21611). The excluded benefits are:

  • any motor vehicle
  • boats, including yachts
  • aircraft, including helicopters
  • the extension, conversion or alteration of any living accommodation, or the construction or alteration of any building or structure on land adjacent to living accommodation and enjoyed with it.