ACCA · Question 04 · Income tax and national insurance contributions

Section A

'NovaTech Ltd', a tech startup, provides the following benefits to its employees:

1. A workplace nursery located on the company's premises.
2. Mobile phones (one per employee) registered in the company's name.
3. Subsidized meals in the staff canteen, available to all staff.
4. Gym memberships at a local public leisure centre.

Which of these benefits are EXEMPT from income tax for the employees?