Trivial Benefits Allowance

Join the conversation about uplifting the TBA limit.

As leaders in the retail, hospitality, gift card and voucher, and employee rewards sectors, we are calling for an uplift to the Trivial Benefits Allowance (TBA). This simple, low-cost reform will deliver meaningful benefits for households, high streets, and employers alike:

£4.3 billion

additional tax-free support directed to households every year

£5.2 billion

additional spending injected into the UK economy at a time when households and highstreets need support

£7.1 billion

boost to UK productivity and economic output through a more engaged workforce

The current £50 cap on small, tax-free benefits has remained unchanged since the TBA was introduced in 2016, eroding by more than 20% in real terms. A modest reform would restore its relevance and unlock significant economic and social gains.

Enabling employers to give up to five non-cash gifts per employee per year, with a total annual value of £1,500, would provide direct support to working people while also stimulating spending on high streets across the UK.

This is a ready-made, easy-to-use measure that can deliver results quickly and visibly in line with the Government's commitment to addressing the cost of living and supporting economic growth.

We urge the Government to take this simple step to support households, businesses, and the wider economy.