Personal benefits and mixed use
Personal gym, sports, union memberships and television subscriptions are taxable. Club private use is taxable; a personal club entrance fee paid by the employer is also taxable. Work-only phone or internet reimbursement is not taxable, while private use must be reported. Fixed monthly phone allowances are taxable, with eligible work expenses considered separately on the employee’s return.
Professional membership versus required licence
A professional-body membership for knowledge or networking is taxable as a benefit, although the employee may claim an eligible deduction. Fees for a practising certificate or licence necessary to provide employment services are not taxable, and the employee cannot deduct that employer-paid fee again.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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