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A2.1 We asked Incomes Data Services Ltd (IDS, 2005a) to conduct a survey of the non-cash benefits offered by employers in four low-paying sectors to inform our review of benefits-in-kind, salary sacrifice schemes and the accommodation offset. Our review is described in Chapter 4. A summary of the research project is provided in Table A2.1 below. Table A2.1 Non-cash Benefits in Low-paying Sectors, 2005
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