Which of the following forms of income from employment would be exempt from income tax in tax year 2020-21?

(a) Free meals in the company canteen.

(b) Removal expenses of £4,500.

(c) £1,000 given to an employee on reaching 25 years of service with his employer.

(d) A canteen of cutlery given to an employee on his marriage.

(e) A mileage allowance of 35p per mile given to an employee who drives her own motor car for 2,500 business miles per year.

(f) A payment of £10 per week made to a homeworker to cover the additional costs of working from home.