TAX MATTERS: To tax motoring benefit in the wake of Covid or not?

THE employment relationship is coupled with a number of duties and obligations by either party, but one other aspect that employers use to motivate their employees is that of fringe benefits because they reduce expenses for employees. Fringe benefits are brought into gross income in terms of s8 (1) (f) of the Income Tax Act.
The law defines a benefit or advantage in relation to employment as the value of an advantage or benefit in respect of employment, service, office or other gainful occupation or in connection with the taking up or termination of employment, service, office or other gainful occupation.

This implies anything that has saved an employee from taking out of his or her own