Would a scratchcard be regarded as a trivial benefit?

Would a scratchcard be regarded as a trivial...

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We are planning to offer scratchcards to employees as a motivational tool when they achieve targets. The value of the scratchcard is £1.  As I understand it, the winnings from a lottery or scratchcard are not taxable, and would not be subject to PAYE/ NICs as earnings from employment.

The only thing that might be taxable, therefore, is the cost of the scratchcard itself.  I know there's no statutory minimum below which something becomes a trivial benefit, but a scratchcard isn't cash or a cash equivalent, so it feels as though it should qualify.

Does anyone have any past experience of offering scratchcards that might be a guide?  

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By jndavs
14th Oct 2014 16:37

Cash equivalent?

I was under the impression that the cash equivalent was normally taken to mean the cost to the employer of providing the benefit.

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