EIM21610 - Particular benefits: accommodation, supplies and services on the employer's premises

Section 316 ITEPA 2003

There is no tax charge on the expense that an employer incurs in providing directors and employees (except for 2015/16 and earlier those in an excluded employment (see EIM20007)), with accommodation, supplies and services that:

  • are provided on the employer’s premises and
  • that the individual uses in performing the duties of the employment, and any use for the employee’s private purposes is not significant (see EIM21613).

This exemption covers the provision of:

  • ordinary office or workshop accommodation
  • office furniture and equipment such as desks, computers, workbenches, tools, telephones etc
  • typists and messengers
  • stationery and normal office or workshop materials and supplies.

The exemption does not cover living accommodation provided for the employee (see EIM11301 onwards).

See EIM21611 about work related supplies and services provided to an employee other than on the employer’s premises, for instance equipment and stationery provided to an employee who works at home.