sarah Blackburn

Frequency of a Trivial Benefit
If staff are taken for social drinks each week/fortnightly, and this is paid for by the company, provided each instance is under £50 is that still considered trivial or does the total drinks bill for each employee for the year to be under £50. These are provided on an adhoc basis and not related to performance or reward, they are solely social in nature and amount to a single drink per person (e.g £5) As an example, if employee A went for a drink paid for by the company 12 times in a year, and the cost each time was £5, would that be trivial, or would the total cost be viewed as £60 and therefore no longer trivial. Employee B went for a drink paid for by the company 6 times at a cost of £5 per drink, is this trivial either way as either 6 instances of £5 or a total of £30