You provide equipment or services to a disabled employee, with the main purpose of enabling them to perform their duties of employment.
You must offer the equipment or services on similar terms to any employee who is or becomes disabled.
Examples of the kind of equipment covered here include hearing aids or wheelchairs.
Note that the equipment or service doesn’t have to be used only for work - the rules below still apply even if there is significant private use outside work.
Different rules apply if you provide a car to a disabled employee – see the ‘More useful links’ section.
You have:
EIM21846: exemption for equipment
or services provided to employees with a disability
