SE03120 - Removal or transfer costs: eligible expenses and benefits; domestic goods for new residence

Paragraphs 14 and 20 Schedule 11A ICTA 1988

Exemption under this heading is available where-

• the employee, or
• the employee and one or more members of his/her family or household ( SE20504), or
• one or more members of the employee's family or household

disposes of an interest in the old home and acquires an interest in the new home.

The exemption applies where domestic goods intended to replace items used at the old home which are not suitable for use in the new home are purchased or provided by the employer or where the employer reimburses the employee's cost of purchasing such items. Examples would be carpets and curtains that were the wrong size for the new home, or an electric cooker bought to replace a gas cooker where there is no gas supply in the new home.

There is no need to take account of any improvement in quality between the old goods and the new. But where the employer is reimbursing the employee's costs the reimbursement must be confined to the net amount after any sale proceeds from the old goods.