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Working from home is becoming increasingly common! There are few special tax provisions to help employees and employers in this situation for example an employer can pay a tax and NI-free allowance to cover additional domestic costs.
Employers can provide equipment for work which do not count as a benefit-in-kind as long as there is only minor personal use. But if the equipment is not specifically used to do the job it becomes a taxable perk for example a cup of coffee is nice to have before starting work however it is not compulsory to complete the job, so unfortunately the flash coffee machine I not allowed!
There is however, an exemption for equipment provided to disable employees to help to their job. This exemption applies whether they work from home or on a premises. This covers anything from wheelchairs to hearing aids, but the employee’s disability must fall under the Equality Act 2010 Access to work Scheme.
You can find detailed guidance on what actually counts as disabled for the purpose of the Access to Work scheme on GOV.UK. the key factors are that the employee must be:
Normally resident in, and working in, Great Britain
Aged 16 or over
Have a disability or long-term health condition that requires adaptation or financial or human support to do your job
Have a mental health condition and need support in work
Where the equipment has a personal benefit the exemption only applies if the main purpose of the equipment is for the job. The definition of ‘main’ being more than 50% use at work.
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Finally an accountancy team that are thinking about our pennies as much as we are!
Colab Enterprise Ltd