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The only threshold that never changes!
http://www.publications.parliament.uk/pa/cm198889/cmhansrd/1989-04-20/Writtens-1.html
Written Answers to Questions Thursday 20 April 1989
Mr. Bright : To ask the Chancellor of the Exchequer when the limit for the P11D form was raised to £8,500 ; and what would be the equivalent figure in current monetary terms.
Mr. Norman Lamont : Employees whose earnings, including the value of benefits, are at a rate of £8,500 or more per year are liable to tax on benefits in kind. All directors are liable regardless of the level of earnings. The earnings threshold--also known as the P11D limit--was set at £8,500 in 1979-80 and, if it had been indexed in line with inflation according to the statutory formula for increasing personal allowances and thresholds, the threshold in 1989-90 would be £18,100.
Mr. Bright : To ask the Chancellor of the Exchequer what is his policy towards indexing the limit for the P11D form in line with inflation.
Mr. Norman Lamont : The Government have at no time sought to increase the threshold at which employees pay tax on benefits in kind, since in principle all employees should pay income tax on the whole of their earnings whether received in cash or in kind.