Income tax on Amazon Gift Card received from Employer

An employee received a £30,000 Amazon gift card from their employer, which was recorded as a 'perquisite' on their tax form. They inquired if this gift could be claimed as a tax deduction. The consensus is that gifts from employers are taxable income, with an exemption up to £5,000 per year. Any amount exceeding this limit is fully taxable and should be declared as exempt income rather than claimed as a deduction.