Part 3Employment income: earnings and benefits etc. treated as earnings

Chapter 4Taxable benefits: vouchers and credit-tokens

Non-cash vouchers: introduction

82Non-cash vouchers to which this Chapter applies

1

This Chapter applies to a non-cash voucher provided for an employee by reason of the employment which is received by the employee.

2

A non-cash voucher provided for an employee by the employer is to be regarded as provided by reason of the employment unless—

a

the employer is an individual, and

b

the provision is made in the normal course of the employer’s domestic, family or personal relationships.

3

A non-cash voucher provided for an employee and appropriated to the employee—

a

by attaching it to a card held for the employee, or

b

in any other way,

is to be treated for the purposes of this Chapter as having been received by the employee at the time when it is appropriated.