{ "name": "Orgplanly Taxable Benefit Rules Table", "title": "Taxable Benefit Rules Table", "url": "https://orgplanly.com/datasets/taxable-benefit-rules-table/", "csv": "https://orgplanly.com/datasets/taxable-benefit-rules-table.csv", "markdown": "https://orgplanly.com/datasets/taxable-benefit-rules-table/index.md", "computed_at": "2026-10-19", "license": "https://orgplanly.com/terms", "headline": "The Taxable Benefit Rules Table carries 5 published figures read from 5 sources' own pages, from 50 to 29,200 GBP, read 16 October 2026.", "quotes": [ "The Taxable Benefit Rules Table carries 5 published figures read from 5 sources' own pages, from 50 to 29,200 GBP, read 16 October 2026.", "5 of the 9 named sources read in full publish a figure; 4 publish none, read 16 October 2026.", "Taxable Benefit Rules Table, benefit trivial-benefits-exemption: median 50 GBP across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit health-fsa-salary-reduction-limit: median 3,400 USD across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit cafeteria-plan-officer-threshold: median 235,000 USD across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit cafeteria-plan-key-employee-threshold: median 150,000 USD across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit simple-cafeteria-plan-uniform-contribution: median 2 percent across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit simple-cafeteria-plan-contribution: median 6 percent across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit dependent-care-assistance-limit: median 7,500 USD across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit annual-parties-exemption: median 150 GBP across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit van-benefit-charge: median 4,170 GBP across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit car-fuel-benefit-multiplier: median 29,200 GBP across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit van-fuel-benefit-charge: median 798 GBP across 1 source, read 16 October 2026.", "Taxable Benefit Rules Table, benefit advisory-electric-rate-home: median 7 pence across 1 source, read 16 October 2026." ], "citation": "\"Orgplanly Taxable Benefit Rules Table\", updated 2026-10-19, https://orgplanly.com/datasets/taxable-benefit-rules-table/.", "changed_since": null, "national": { "unit": "GBP", "n": 5, "median": 798, "min": 50, "max": 29200, "p25": 100, "p75": 16685, "mean": 6873.6, "units": { "%": 2, "GBP": 5, "USD": 4, "pence": 2 }, "published_sources": 5, "named_sources": 9, "read_sources": 9, "not_published": 4, "published_share": 0.556 }, "by_axis": { "benefit": { "trivial-benefits-exemption": { "GBP": { "n": 1, "median": 50, "min": 50, "max": 50, "p25": 50, "p75": 50, "mean": 50 } }, "health-fsa-salary-reduction-limit": { "USD": { "n": 1, "median": 3400, "min": 3400, "max": 3400, "p25": 3400, "p75": 3400, "mean": 3400 } }, "cafeteria-plan-officer-threshold": { "USD": { "n": 1, "median": 235000, "min": 235000, "max": 235000, "p25": 235000, "p75": 235000, "mean": 235000 } }, "cafeteria-plan-key-employee-threshold": { "USD": { "n": 1, "median": 150000, "min": 150000, "max": 150000, "p25": 150000, "p75": 150000, "mean": 150000 } }, "simple-cafeteria-plan-uniform-contribution": { "%": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "simple-cafeteria-plan-contribution": { "%": { "n": 1, "median": 6, "min": 6, "max": 6, "p25": 6, "p75": 6, "mean": 6 } }, "dependent-care-assistance-limit": { "USD": { "n": 1, "median": 7500, "min": 7500, "max": 7500, "p25": 7500, "p75": 7500, "mean": 7500 } }, "annual-parties-exemption": { "GBP": { "n": 1, "median": 150, "min": 150, "max": 150, "p25": 150, "p75": 150, "mean": 150 } }, "van-benefit-charge": { "GBP": { "n": 1, "median": 4170, "min": 4170, "max": 4170, "p25": 4170, "p75": 4170, "mean": 4170 } }, "car-fuel-benefit-multiplier": { "GBP": { "n": 1, "median": 29200, "min": 29200, "max": 29200, "p25": 29200, "p75": 29200, "mean": 29200 } }, "van-fuel-benefit-charge": { "GBP": { "n": 1, "median": 798, "min": 798, "max": 798, "p25": 798, "p75": 798, "mean": 798 } }, "advisory-electric-rate-home": { "pence": { "n": 1, "median": 7, "min": 7, "max": 7, "p25": 7, "p75": 7, "mean": 7 } } } }, "rows": [ { "source": "HMRC EIM21865: exemption for trivial benefits", "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21865", "figure": "£50 ", "value": 50, "unit": "GBP", "vat": null, "axis": { "benefit": "trivial-benefits-exemption" }, "retrieved_at": "2026-10-16", "quote": "So, a benefit costing up to £50 per employee whether provided to one or more employees can be treated as trivial.", "source_class": "primary-government", "text_sha256": "36be4cbba31bc6e7175dd4d55f8fe652fa1d68264970a054a9e4f5bb279dcd8d" }, { "source": "IRS Publication 15-B, employer's tax guide to fringe benefits", "url": "https://www.irs.gov/publications/p15b", "figure": "$3,400.", "value": 3400, "unit": "USD", "vat": null, "axis": { "benefit": "health-fsa-salary-reduction-limit" }, "retrieved_at": "2026-10-16", "quote": "For plan years beginning in 2026, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $3,400.", "source_class": "primary-government", "text_sha256": "e6b960ce836488700d9d650b7882c82568f8f6a44f9bf59b33f95dbc39681266" }, { "source": "IRS Publication 15-B, employer's tax guide to fringe benefits", "url": "https://www.irs.gov/publications/p15b", "figure": "$235,000.", "value": 235000, "unit": "USD", "vat": null, "axis": { "benefit": "cafeteria-plan-officer-threshold" }, "retrieved_at": "2026-10-16", "quote": "An officer having annual pay of more than $235,000.", "source_class": "primary-government", "text_sha256": "e6b960ce836488700d9d650b7882c82568f8f6a44f9bf59b33f95dbc39681266" }, { "source": "IRS Publication 15-B, employer's tax guide to fringe benefits", "url": "https://www.irs.gov/publications/p15b", "figure": "$150,000.", "value": 150000, "unit": "USD", "vat": null, "axis": { "benefit": "cafeteria-plan-key-employee-threshold" }, "retrieved_at": "2026-10-16", "quote": "A 1% owner of your business whose annual pay is more than $150,000.", "source_class": "primary-government", "text_sha256": "e6b960ce836488700d9d650b7882c82568f8f6a44f9bf59b33f95dbc39681266" }, { "source": "IRS Publication 15-B, employer's tax guide to fringe benefits", "url": "https://www.irs.gov/publications/p15b", "figure": "2%", "value": 2, "unit": "%", "vat": null, "axis": { "benefit": "simple-cafeteria-plan-uniform-contribution" }, "retrieved_at": "2026-10-16", "quote": "You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year; or", "source_class": "primary-government", "text_sha256": "e6b960ce836488700d9d650b7882c82568f8f6a44f9bf59b33f95dbc39681266" }, { "source": "IRS Publication 15-B, employer's tax guide to fringe benefits", "url": "https://www.irs.gov/publications/p15b", "figure": "6%", "value": 6, "unit": "%", "vat": null, "axis": { "benefit": "simple-cafeteria-plan-contribution" }, "retrieved_at": "2026-10-16", "quote": "An amount that is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less.", "source_class": "primary-government", "text_sha256": "e6b960ce836488700d9d650b7882c82568f8f6a44f9bf59b33f95dbc39681266" }, { "source": "IRS Publication 15-B, employer's tax guide to fringe benefits", "url": "https://www.irs.gov/publications/p15b", "figure": "$7,500 ", "value": 7500, "unit": "USD", "vat": null, "axis": { "benefit": "dependent-care-assistance-limit" }, "retrieved_at": "2026-10-16", "quote": "Dependent care assistance Exempt3 up to certain limits, $7,500 ($3,750 for married employee filing separate return).", "source_class": "primary-government", "text_sha256": "e6b960ce836488700d9d650b7882c82568f8f6a44f9bf59b33f95dbc39681266" }, { "source": "HMRC EIM21871: trivial benefits and other exemptions", "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21871", "figure": "£150 ", "value": 150, "unit": "GBP", "vat": null, "axis": { "benefit": "annual-parties-exemption" }, "retrieved_at": "2026-10-16", "quote": "The first function is covered by the annual parties and functions exemption under section 264 ITEPA. The second function is not covered by that exemption because the financial limit of £150 has been exceeded by the combined total of the two events.", "source_class": "primary-government", "text_sha256": "178e07e2bee53b8eb32fc7022c8b97027f64cd49c7c8ed78e89c24d52c25dccc" }, { "source": "GOV.UK: van benefit charge and fuel benefit charges 2026 to 2027", "url": "https://www.gov.uk/government/publications/increase-to-van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans/van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans-for-tax-year-2026-to-2027", "figure": "£4,170.", "value": 4170, "unit": "GBP", "vat": null, "axis": { "benefit": "van-benefit-charge" }, "retrieved_at": "2026-10-16", "quote": "The flat-rate van benefit charge will increase to £4,170.", "source_class": "primary-government", "text_sha256": "d8c80613d7009397ead91e38050fec73a66bb737ffee731ae7e673212bd172a9" }, { "source": "GOV.UK: van benefit charge and fuel benefit charges 2026 to 2027", "url": "https://www.gov.uk/government/publications/increase-to-van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans/van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans-for-tax-year-2026-to-2027", "figure": "£29,200 ", "value": 29200, "unit": "GBP", "vat": null, "axis": { "benefit": "car-fuel-benefit-multiplier" }, "retrieved_at": "2026-10-16", "quote": "Legislation will be introduced by statutory instrument, amending sections 150(1) and 161(b) of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA) to increase the cash equivalent of the fuel benefit charges for cars and vans respectively based on the September 2025 Consumer Price Index figure. The value of the multiplier for calculating the cash equivalent of the fuel benefit for a car will in", "source_class": "primary-government", "text_sha256": "d8c80613d7009397ead91e38050fec73a66bb737ffee731ae7e673212bd172a9" }, { "source": "GOV.UK: van benefit charge and fuel benefit charges 2026 to 2027", "url": "https://www.gov.uk/government/publications/increase-to-van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans/van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans-for-tax-year-2026-to-2027", "figure": "£798 ", "value": 798, "unit": "GBP", "vat": null, "axis": { "benefit": "van-fuel-benefit-charge" }, "retrieved_at": "2026-10-16", "quote": "The flat rate charge for the van fuel benefit will increase to £798 for tax year 2026 to 2027.", "source_class": "primary-government", "text_sha256": "d8c80613d7009397ead91e38050fec73a66bb737ffee731ae7e673212bd172a9" }, { "source": "HMRC advisory fuel rates", "url": "https://www.gov.uk/guidance/advisory-fuel-rates", "figure": "14 pence", "value": 14, "unit": "pence", "vat": null, "axis": {}, "retrieved_at": "2026-10-16", "quote": "Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 50.7 159.9 pence 726.9 pence 14.3 pence 14 pence", "source_class": "primary-government", "text_sha256": "ec78f755939809624f043425424b5e7b71383654d1ead3208b7905af6a4ddcfa" }, { "source": "HMRC advisory fuel rates", "url": "https://www.gov.uk/guidance/advisory-fuel-rates", "figure": "15 pence", "value": 15, "unit": "pence", "vat": null, "axis": {}, "retrieved_at": "2026-10-16", "quote": "Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1600 55.7 179.2 pence 814.6 pence 14.6 pence 15 pence", "source_class": "primary-government", "text_sha256": "ec78f755939809624f043425424b5e7b71383654d1ead3208b7905af6a4ddcfa" }, { "source": "HMRC advisory fuel rates", "url": "https://www.gov.uk/guidance/advisory-fuel-rates", "figure": "11 pence", "value": 11, "unit": "pence", "vat": null, "axis": {}, "retrieved_at": "2026-10-16", "quote": "Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 95.0 pence 431.9 pence 10.6 pence 11 pence", "source_class": "primary-government", "text_sha256": "ec78f755939809624f043425424b5e7b71383654d1ead3208b7905af6a4ddcfa" }, { "source": "HMRC advisory fuel rates", "url": "https://www.gov.uk/guidance/advisory-fuel-rates", "figure": "7 pence", "value": 7, "unit": "pence", "vat": null, "axis": { "benefit": "advisory-electric-rate-home" }, "retrieved_at": "2026-10-16", "quote": "From 1 September 2026 the advisory electric rates for fully electric cars will be: 7 pence per mile for home charging", "source_class": "primary-government", "text_sha256": "ec78f755939809624f043425424b5e7b71383654d1ead3208b7905af6a4ddcfa" }, { "source": "HMRC advisory fuel rates", "url": "https://www.gov.uk/guidance/advisory-fuel-rates", "figure": "15 pence", "value": 15, "unit": "pence", "vat": null, "axis": {}, "retrieved_at": "2026-10-16", "quote": "Public charger 3.59 54.00 pence 15.02 pence 15 pence", "source_class": "primary-government", "text_sha256": "ec78f755939809624f043425424b5e7b71383654d1ead3208b7905af6a4ddcfa" } ], "not_published": [ { "source": "GOV.UK expenses and benefits A to Z", "url": "https://www.gov.uk/expenses-and-benefits-a-to-z", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK expenses and benefits: medical treatment", "url": "https://www.gov.uk/expenses-and-benefits-medical-treatment", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "GOV.UK tax on company benefits", "url": "https://www.gov.uk/tax-company-benefits", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" }, { "source": "IRS: about Publication 15-B", "url": "https://www.irs.gov/forms-pubs/about-publication-15-b", "retrieved_at": "2026-09-11", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21865", "label": "HMRC EIM21865: exemption for trivial benefits", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21871", "label": "HMRC EIM21871: trivial benefits and other exemptions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/increase-to-van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans/van-benefit-charge-and-fuel-benefit-charges-for-cars-and-vans-for-tax-year-2026-to-2027", "label": "GOV.UK: van benefit charge and fuel benefit charges 2026 to 2027", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/advisory-fuel-rates", "label": "HMRC advisory fuel rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/expenses-and-benefits-a-to-z", "label": "GOV.UK expenses and benefits A to Z", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/expenses-and-benefits-medical-treatment", "label": "GOV.UK expenses and benefits: medical treatment", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-company-benefits", "label": "GOV.UK tax on company benefits", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/publications/p15b", "label": "IRS Publication 15-B, employer's tax guide to fringe benefits", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.irs.gov/forms-pubs/about-publication-15-b", "label": "IRS: about Publication 15-B", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 9 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in GBP (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 5 figures, never sentences; 46 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per benefit per jurisdiction: taxable or exempt, the threshold, the rate or multiplier, the reporting form and the effective date, each quoted from the authority - then the two things no authority publishes: the UK-versus-US treatment of the SAME benefit side by side (a £50 trivial benefit against the US de-minimis test that excludes any gift card at any value), and the changed-since when a multiplier is uprated, which is the news every April", "embed": "

50 to 29,200 GBP

5 published figures, Taxable Benefit Rules Table, across 5 sources, read 16 October 2026

Source: Orgplanly Taxable Benefit Rules Table
" }