ATT Budget Representation- Reforming Tax Relief for Trivial Benefits

The ATT has made an Autumn 2025 Budget Representation calling for the Trivial Benefits Rules to be amended.

We have recommended that, where a benefit would qualify for relief under the trivial benefits legislation if it had paid for directly by the employer, it should also qualify when an employee pays for the benefit personally and is then is reimbursed. The current lack of consistency creates a perceived unfairness, as well as creating unnecessary complexity in the tax system.

We have also recommended that there should be an increase the £50 limit on benefits, which has remained at the same level since the legislation was first introduced in 2016.