exempt benefits

sir towards the end of your first video lecture you mention that in case of work related overnight stays each employee gets exempt benefit upto 5pounds and 10pounds any amount above that given to an employee will be taxable benefit in full.

So my doubt is does this rule apply in case of all restricted exempt benefits? like removal expenses above 8000pounds or partying costs up to 150pounds/employee/year or trivial benefit upto 50pounds/employee/year etc. any expenses above the prescribed amount will be taxable in full in these cases too like you mentioned for overnight outdoor stays example?