12

7. loan of computer equipment up to £500 in benefit (see below p 290);
8. certain child care expenses see below;
9. loan of a bicycle or bicycle safety equipment for use on qualifying journeys;⁵⁸
10. a works bus service or of support for public transport bus service for use for qualifying journeys;⁵⁹
11. mobile phones; at one time there was a scale charge of £200 whenever a mobile telephone was provided and that phone was available for the private use of the employee or members of his family or household.⁶⁰ This was repealed in 1999 but no charge arises under the general rule in chapter 10.⁶¹

Legislation rendering a payment non-taxable as income also exempts the employee from liability under chapter 10, whether the payment is made to the employee or a member of his family.⁶² Provisions which exclude benefits from ITEPA exclude any charge under chapter 10 section 154 (eg the provision of in-house sporting or other recreational facilities)—but each rule has to be read with care.⁶³

Of these (a), (b), (c), (d) and (k) are true exceptions from chapter 10 in that they are exceptions only from chapter 10. Others eg section 242 are exceptions from chapter 10 and other heads. Some in the original version of this chapter were complete exemptions from income tax. The decision to include in ITEPA many reliefs previously to be found in the concessions adds to the list of exemptions from tax and so from chapter 10. Concessionary exemptions,

Table of Contents
Previous page
Next page
Home Page