ATT Budget Representation - Trivial Benefits

The ATT has submitted a Budget Representation recommending changes to the trivial benefits rules.

We would like to see the rules amended to:

• Allow relief where an employer reimburses an employee for a purchase which would have qualified as a trivial benefit, had the employer paid for it directly.
• Increase the £50 limit on benefits, which has remained at the same level since the legislation was first introduced in 2016.

Further details can be found in the full representation linked above.