questionText: To ask the Chancellor of the Exchequer, what data her Department holds on (a) employer uptake of the Trivial Benefit Allowance and (b) the frequency of its use in employee reward schemes.
answerText: The requested data is not available. There is no tax paid on employee benefits covered by the Trivial Benefit Allowance and as such they are not required to be reported to HMRC.
heading: Fringe Benefits: Tax Allowances