SE21607 - Particular benefits: supplies and services provided other than on the employer's premises: employer’s sole purpose

Section 155ZA(3)(a) ICTA 1988

For the exemption for work related supplies and services provided other than on the employer’s premises ( SE21602) to apply, the employer’s sole purpose of providing the benefit must be to enable the employee to perform the duties of employment.

This means that if the employer has a mixed motive which is partly to enable the employee to perform their duties and partly so that the employee can use the equipment, or service etc. privately, exemption will not apply.