Employees who charge their electric vehicles at work without being required to pay for the electricity have received a benefit of free power. Few employers would recognise this as a taxable benefit, but from April 2018 the law will be changed to make it clear there is no taxable benefit for this.
When employees travel abroad on business, processing their travel and subsistence expenses can be a big headache. HMRC publishes a list of concessionary scale rates which can be used to reimburse employees, instead of checking every receipt. These rates will be written into law from 6 April 2019.
Members of the Armed Forces choosing to live in privately rented accommodation or in their own homes are at a cost disadvantage compared with those who stay in MoD-provided housing. From Spring 2018 the MoD will pay a tax-free and NIC-free allowance to those serving in the UK to help pay rent or maintenance costs.
Crown employees of the Royal Fleet Auxiliary have been allowed to claim the seafarers’ earnings deduction on a concessional basis if they work away on a ship for a year or more outside UK waters. The law will be changed to give them certainty that they can claim the deduction if all the other conditions are met.