Are employee benefits taxable or non-taxable?

Any free equipment or clothing used specifically in the course of work is not generally taxable, nor are certain meals provided on the employer's premises or luncheon vouchers up to a value of 15p per working day. Workplace nursery provision for employees' children is not liable for income tax or national insurance contributions, provided that certain qualifying conditions are met. Tax relief is available for certain relocation expenses. Benefits that are taxable include money given as a long-service gift, medical insurance and the school fees of an employee's child where paid by the employer.