Written Question·Treasury·UIN 73023
Fringe Benefits: Tax Allowances
Tabled: 29 August 2025
Answered: 5 September 2025
Question
Bobby Dean
Liberal Democrat — Carshalton and Wallington
To ask the Chancellor of the Exchequer, what data her Department holds on (a) employer uptake of the Trivial Benefit Allowance and (b) the frequency of its use in employee reward schemes.
Answer
Dan TomlinsonThe requested data is not available. There is no tax paid on employee benefits covered by the Trivial Benefit Allowance and as such they are not required to be reported to HMRC.