SE21609 - Particular benefits: supplies and services provided other than on the employer's premises: employer subscribes for telephone line in the employee’s home: instances of employments where the exemption is likely to apply

Section 155ZA ICTA 1988

The exemption for work related supplies and services, provided other than on the employer’s premises, ( SE21602 and SE21608) is likely to apply to a telephone line (for which the employer is the subscriber) provided for employees in the following employments

• ministers of religion, where there is a need for contact with their parishioners and congregations 24 hours a day
• teleworkers, where a telephone line at home is provided for remote computer working or telephone business
• employees such as ‘live-in’ care workers in residential homes for the elderly or disabled or hospices, whose daily duties may require contact with the emergency services or the relatives of those they care for.