Part 5Employment income: deductions allowed from earnings
Chapter 2Deductions for employee’s expenses
Other rules preventing deductions of particular kinds
F1360BAdditional household expenses
(1)
No deduction from earnings is allowed under this Chapter for additional household expenses which the employee incurs in the performance of the duties of the employment at home.
(2)
In this section, “household expenses” has the same meaning as in section 316A.