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Definition: Social benefits in kind

ESA 1995

Social benefits in kind are social transfers in kind intended to relieve the households from the financial burden of social risks or needs. They can be subdivided into those where beneficiary households actually purchase the goods and services themselves and are then reimbursed, and those where the relevant services are provided directly to the beneficiaries.
Eurostat, "European System of Accounts - ESA 1995", Office for Official Publications of the European Communities, Luxembourg, 1996