SE21602 - Particular benefits: supplies and services provided other than on the employer's premises

Section 155ZA ICTA 1988

There is no tax charge on the expense which an employer incurs in providing directors and employees within Part V Chapter II ICTA 1988 with supplies and services which:

• are provided other than on the employer's premises and
• are provided for the sole purpose ( SE21607) of enabling the employee to perform the duties of the employment and
• which the individual uses in performing the duties of the employment, and any use for the employee’s private purposes ( SE21604) is not significant ( SE21605).

This exemption may cover the provision to employees who work at home of

• office furniture and equipment such as desks, filing cabinets, fax machines etc
• stationery and normal office or workshop materials and supplies.
• home telephone lines in some circumstances ( SE21608)
• computer equipment, if this is not covered by the £500 annual exemption ( SE21697)

Some benefits are excluded from the possibility of exemption. See SE21603.

See SE21601 about work related supplies and services provided to on the employer’s premises.