C1Part 4Employment income: exemptions
Annotations:
Modifications etc. (not altering text)
Chapter 11Miscellaneous exemptions
Work accommodation, supplies etc.
316AF1Homeworker’s additional household expenses
1
This section applies where an employer makes a payment to an employee in respect of reasonable additional household expenses which the employee incurs in carrying out duties of the employment at home under homeworking arrangements.
2
No liability to income tax arises in respect of the payment.
3
In this section, in relation to an employee—
“homeworking arrangements” means arrangements between the employee and the employer under which the employee regularly performs some or all of the duties of the employment at home; and
“household expenses” means expenses connected with the day to day running of the employee’s home.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)