There is an exemption for trivial Benefits in Kind (BiKs) that applies from 6 April 2016. Under the exemption, if an employer provides a benefit to an employee, the benefit is exempt from tax if all of the following conditions are satisfied:

• the cost of providing the benefit is £50 or less
• the benefit is not cash or a cash voucher (for these purposes store vouchers are not cash vouchers)
• the employee is not entitled to the benefit under their contract of employment (including under a salary sacrifice arrangement)
• the benefit is not a reward for services

HMRC has also published some guidance on the trivial benefit exemption.