Autumn Statement 2023 representation - trivial benefits

The ATT has submitted an Autumn Statement 2023 representation on the trivial benefits rules.

In summary, we believe that the ‘trivial benefits’ rules in s323A ITEPA 2003 (which provide for income tax relief on certain employer provided benefits) should be amended to:

• Allow relief where an employer reimburses an employee for a purchase which would have qualified as a trivial benefit, had the employer paid for it directly.
• Increase the £50 limit on benefits, which has remained at the same level since the legislation was first introduced in 2016.

More details can be found in our full representation.