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repeal of nics
Cycle to Work Days Provision of Meals – Repeal of Tax and Class 1A NICs Relief
In normal circumstances, the provision of a meal by employer to employee at the end of home to work travel would give rise to a taxable benefit. However, where the employer provides this on a designated ‘cycle to work’ day, these can be provided without any P11D reporting requirements. This was intended to encourage take-up [...]
Luncheon Vouchers – Repeal of Tax and Class 1 NICs Relief
The Luncheon Voucher relief (introduced in 1946 at the time of food rationing, with the intention of helping individuals afford meals) gave tax and NICs relief on the first 15p per working day, where a voucher was provided by employer to employee. For the sake of interest only, the following will be repealed in order [...]
