Employee benefits and expenses: exemption for paid or reimbursed expenses

At Budget 2014 the government announced that it would consult on replacing the current system of dispensations for reporting non-taxable expenses with an exemption for expenses paid or reimbursed by employers. The government believes that an exemption would be simpler, more transparent, consistent and easier to use for employers than the current system. This consultation will cover the design features of such an exemption and its administration.