Are awards taxable?

We periodically have peer nominations for awards - i.e. best performer as nominated by other members of staff - this can be for any reason of their own (X was very helpful on project, or great colleague to work with etc.) The winners are then given an award. Does this count as "Employee Incentive Award" and as such is taxable? Are the only awards not subject to income tax: long service and indiscriminate "everyone gets £50 for Christmas" awards?

Hi ,
 

Please see : Employee incentive awards   . Thank you .

Hi, The page you referenced does not define an "incentive award" - to me an incentive award is something like you sold x cars this month here's an award. Whereas I am asking about peer recognition awards i.e. "I think Mr Smith was really great and should be recognised for this with an award" Would the peer recognition still be classed as "Incentive award"? Thanks