Income Tax (Earnings and Pensions) Act 2003
Sections and provisions with full text and the judgments that cite each one.
Section 303 — Visiting forces etc
Visiting forces etc 303 1 No liability to income tax arises in respect of earnings if— a they are paid by the government of a designated country to a member of a visiting force of that country or of…
Section 304 — Experts seconded to European Commission
Experts seconded to European Commission 304 1 No liability to income tax arises in respect of daily subsistence allowances paid by the European Commission to persons whose services are made available…
Section 304A — Experts seconded to other European Union bodies
Experts seconded to other European Union bodies 304A 1 No liability to income tax arises in respect of any subsistence allowances paid by a relevant EU body to persons who, because of their expertise…
Section 305 — Offshore oil and gas workers: mainland transfers
Offshore oil and gas workers: mainland transfers 305 1 No liability to income tax arises in respect of— a the provision for an employee who has a permanent workplace at an offshore installation of— i…
Section 306 — Miners etc: coal and allowances in lieu of coal
Miners etc: coal and allowances in lieu of coal 306 1 No liability to income tax arises in respect of the provision of coal or smokeless fuel or an allowance paid in lieu of such provision if the…
Section 306A — Carers: board and lodging
Carers: board and lodging 306A 1 For the purposes of this section an individual is employed as a home care worker if the duties of the employment consist wholly or mainly of the provision of personal…
Section 306B — Limited exemption for sporting testimonial payments
Limited exemption for sporting testimonial payments 306B 1 This section applies to any sporting testimonial payments which are— a made out of money raised by a sporting testimonial (“the sporting…
Section 307 — Death or retirement benefit provision
Death or retirement benefit provision 307 1 No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of provision made by an…
Section 308 — Exemption of contributions to registered pension scheme
Exemption of contributions to registered pension scheme 308 No liability to income tax arises in respect of earnings where an employee’s employer makes contributions under a registered pension scheme…
Section 308A — Exemption of contributions to overseas pension scheme
Exemption of contributions to overseas pension scheme 308A 1 No liability to income tax arises in respect of earnings where an employer makes contributions under a qualifying overseas pension scheme…
Section 308B — Independent advice in respect of conversions and transfers of pension scheme benefits
Independent advice in respect of conversions and transfers of pension scheme benefits 308B 1 No liability to income tax arises in respect of— a the provision to an employee or former employee of…
Section 308C — Provision of pensions advice: limited exemption
Provision of pensions advice: limited exemption 308C 1 No liability to income tax arises in respect of— a the provision of relevant pensions advice to an employee or former or prospective employee,…
Section 309 — Limited exemptions for statutory redundancy payments
Limited exemptions for statutory redundancy payments 309 1 No liability to income tax in respect of earnings arises by virtue of a redundancy payment or an approved contractual payment, except where…
Section 310 — Counselling and other outplacement services
Counselling and other outplacement services 310 1 No liability to income tax arises in respect of— a the provision of services to a person in connection with the cessation of the person’s employment,…
Section 311 — Retraining courses
Retraining courses 311 1 No liability to income tax arises in respect of the payment or reimbursement of retraining course expenses by a person (“ the employer ”) if the course conditions, the…
Section 312 — Recovery of tax
Recovery of tax 312 1 This section applies if— a a person’s liability to tax for a tax year has been determined on the assumption that section 311(1) applies, and b subsequently— i the condition in…
Section 312A — Limited exemption for qualifying bonus payments
Limited exemption for qualifying bonus payments 312A 1 This section applies in relation to qualifying bonus payments made, in a tax year (“the tax year”), by an employer which is a company to an…
Section 312B — “Qualifying bonus payments”
“Qualifying bonus payments” 312B 1 A payment made by an employer (“E”) to an employee or former employee is a qualifying bonus payment if— a it does not consist of regular salary or wages, b it is…
Section 312C — Section 312B: the participation and equality requirements
Section 312B: the participation and equality requirements 312C 1 For the purposes of section 312B— a the participation requirement is that all persons in relevant employment when the award is…
Section 312D — Section 312B: the trading requirement
Section 312B: the trading requirement 312D 1 For the purposes of section 312B, a company meets the trading requirement if— a it is a trading company which is not a member of a group, or b it is a…
Section 312E — Section 312B: the indirect employee-ownership requirement
Section 312B: the indirect employee-ownership requirement 312E 1 For the purposes of section 312B, a company meets the indirect employee-ownership requirement if— a a settlement meets the controlling…
Section 312F — Section 312B: the office-holder requirement
Section 312B: the office-holder requirement 312F 1 For the purposes of section 312B, a company meets the officer-holder requirement if the appropriate fraction does not exceed 2/5. 2 “ The…
Section 312G — “Service company”
“Service company” 312G 1 For the purposes of section 312B, “ service company ” means— a a managed service company within the meaning of section 61B, or b a company (“SC”) in respect of which…
Section 312H — Excluded payments
Excluded payments 312H 1 For the purposes of section 312B, a payment is “excluded” if the employee is a party to arrangements (whether made before or after the beginning of the employee's employment)…
Section 312I — Interpretation of Chapter 10A
Interpretation of Chapter 10A 312I 1 In this Chapter— “ company ” has the meaning given by section 170(9) of TCGA 1992; “ trade ” means any trade which is conducted on a commercial basis and with a…
Section 313 — Repairs and alterations to living accommodation
Repairs and alterations to living accommodation 313 1 This section applies where living accommodation is provided by reason of a person’s employment. 2 No liability to income tax arises by virtue of…
Section 314 — Council tax etc. paid for certain living accommodation
Council tax etc. paid for certain living accommodation 314 1 This section applies if living accommodation provided for an employee falls within the exception in one of the following provisions—…
Section 315 — Limited exemption for expenses connected with certain living accommodation
Limited exemption for expenses connected with certain living accommodation 315 1 This section applies if— a living accommodation is provided for an employee in a tax year, and b conditions A and B…
Section 316 — Accommodation, supplies and services used in employment duties
Accommodation, supplies and services used in employment duties 316 1 No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of…
Section 316A — Homeworker’s additional household expenses
Homeworker’s additional household expenses 316A 1 This section applies where an employer makes a payment to an employee in respect of reasonable additional household expenses which the employee…
Section 316ZA — Accommodation, supplies and services used in employment duties: payment or reimbursement of expenses
Accommodation, supplies and services used in employment duties: payment or reimbursement of expenses 316ZA 1 No liability to income tax arises in respect of the payment or reimbursement of expenses…
Section 317 — Subsidised meals
Subsidised meals 317 1 No liability to income tax arises in respect of the provision for an employee by the employer of free or subsidised meals if they are provided— a in a canteen, or b on the…
Section 318 — Childcare: exemption for employer-provided care
Childcare: exemption for employer-provided care 318 1 No liability to income tax arises in respect of the provision for an employee of care for a child if conditions A to D are met. For the meaning…
Section 318A — Childcare: limited exemption for other care
Childcare: limited exemption for other care 318A 1 If conditions A to D are met in relation to the provision for an eligible employee of care for a child— a no liability to income tax arises by…
Section 318AA — Meaning of “relevant earnings amount” and “required time”
Meaning of “relevant earnings amount” and “required time” 318AA 1 For the purposes of section 318A, “relevant earnings amount”, in the case of an employee provided with care by an employer for any…
Section 318AZA — Meaning of “eligible employee”
Meaning of “eligible employee” 318AZA 1 An employee is an eligible employee for the purposes of section 318A if conditions A to C are met in relation to the employee. 2 Condition A is that the…
Section 318B — Childcare: meaning of “care”, “child” and “parental responsibility”
Childcare: meaning of “care”, “child” and “parental responsibility” 318B 1 For the purposes of sections 318 to 318AZA (exemptions for employer-provided or employer-contracted childcare) “ care ”…
Section 318C — Childcare: meaning of “qualifying child care”
Childcare: meaning of “qualifying child care” 318C 1 For the purposes of section 318A “ qualifying child care ” means registered or approved care within any of subsections (2) to (6) below that is…
Section 318D — Childcare: power to vary amounts which are the exempt amount and qualifying conditions
Childcare: power to vary amounts which are the exempt amount and qualifying conditions 318D 1 The Treasury may by order amend section 318A(6A) (employer-contracted care: the amounts which are the…
Section 319 — Mobile telephones
Mobile telephones 319 1 No liability to income tax arises by virtue of section 62 (general definition of earnings) or Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect…
Section 320 — Limited exemption for computer equipment
Limited exemption for computer equipment 320 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 320A — Eye tests and special corrective appliances
Eye tests and special corrective appliances 320A 1 No liability to income tax arises in respect of the provision for an employee of— a an eye and eyesight test, or b special corrective appliances…
Section 320B — Health-screening and medical check-ups
Health-screening and medical check-ups 320B 1 No liability to income tax arises in respect of the provision for an employee, on behalf of an employer, of a health-screening assessment or a medical…
Section 320C — Recommended medical treatment
Recommended medical treatment 320C 1 No liability to income tax arises in respect of— a the provision to an employee of recommended medical treatment, or b the payment or reimbursement, to or in…
Section 320D — Flu vaccinations
Flu vaccinations 320D 1 No liability to income tax arises in respect of the provision for an employee of an influenza vaccination if the provision is not made pursuant to relevant salary sacrifice…
Section 321 — Suggestion awards
Suggestion awards 321 1 This section applies where an employer establishes a scheme for the making of suggestions that is open on the same terms— a to employees of the employer generally, or b to a…
Section 322 — Suggestion awards: “the permitted maximum”
Suggestion awards: “the permitted maximum” 322 1 The permitted maximum for an encouragement award for the purposes of section 321 (suggestion awards) is £25. 2 The permitted maximum for a financial…
Section 323 — Long service awards
Long service awards 323 1 No liability to income tax arises in respect of a long service award which meets the condition in subsection (3) if or to the extent that the chargeable amount does not…
Section 323A — Trivial benefits provided by employers
Trivial benefits provided by employers 323A 1 No liability to income tax arises in respect of a benefit provided by, or on behalf of, an employer to an employee or a member of the employee's family…
Section 323B — Section 323A: calculation of available exempt amount
Section 323A: calculation of available exempt amount 323B 1 The “ available exempt amount ”, in relation to an employee of an employer, is the amount found by deducting from the annual exempt amount…