Donna Lawrence

Thanks for your response. I had already referred to the guidance you mentioned and wanted further clarification.

There is a lunch van which parks outside the office block and sells sandwiches etc. to our company’s staff, plus other workers in the same building. The company wants to use this to offer a free meal up to a set amount (initially £4.95), one day per week, for all employees at its main site, plus any colleagues visiting from its other sites.
Given the provisions of EIM21671: Note that the exemption applies to meals provided in any canteen. The canteen does not necessarily have to be on the employer’s premises, or restricted to the employees of one employer.
For example, on an industrial estate there may be a single canteen serving the employees of all employers on the estate. Meals provided in that canteen are within the exemption as long as they are available to all employees of the employers concerned. can this be treated as a shared canteen, and therefore not a BIK?

An employee has raised a grievance which has been settled via an internal company ‘quasi-judicial’ process, resulting in a backdated pay award. Interest is also to be paid on this at 2% per month. I am being told that the interest can be paid gross under SAIM2330 Interest: exemptions: personal injury damages. My questions are: 1. Can an internal ‘quasi-judicial process’ ever meet the legal threshold to be classed as an out of court settlement, therefore meaning that SAIM2330 can apply? 2. If the grievance was settled using ACAS, resulting in a COT3 agreement, would it meet the threshold to be classed as an out of court settlement so that SAIM2330 could apply? 3. Is interest of 2% per month reasonable or excessive? If excessive, what is the maximum interest rate permitted under SAIM2330? Thanks for your help.