The provision by an employer of equipment, supplies or services for use by an employee at home is only exempt from tax and Class 1A NICs if the employer's sole purpose in providing them is to enable the employee to work at home.

If the reason for the employer providing the service or supply is to allow the employee to use them for private purposes, the exemption does not apply. If the employer's motive is mixed, being to allow both business and private use by the employee, the exemption does not apply.

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