Office and workshop equipment and supplies

Definition or restrictions

You provide accommodation, equipment, supplies and services on your premises to enable an employee to perform their duties of employment.

Examples include:

office or workshop accommodation – but not living accommodation
office or workshop furniture and equipment, such as desks, computers, workbenches and tools
stationery and other consumables
telephone and Internet connections

What to report, what to pay

You have:

no reporting requirements
no tax or NICs to pay

Different rules apply for equipment, supplies and services provided to an employee to enable them to work from home. Follow the link below to find out more.

Equipment and supplies for employees who work from home – find out more

Technical guidance

EIM21610: Accommodation, supplies and services on the employer's premises