The Income Tax (Benefits in Kind) (Exemption for Employment Costs resulting from Disability) Regulations 2002
Section 155ZB of the Income and Corporation Taxes Act 1988 gives the Treasury power to exempt from section 154 of that Act (general charging provision under Schedule E for benefits in kind for Directors and those earning £8,500 or more) such minor benefits as are specified in Regulations, and are made available to the employer’s employees generally on similar terms.