http://www.legislation.gov.uk/ukpga/2003/1/section/360BIncome Tax (Earnings and Pensions) Act 2003An Act to restate, with minor changes, certain enactments relating to income tax on employment income, pension income and social security income; and for connected purposes.texttext/xmlenStatute Law Database2026-04-22Expert Participation2026-04-06
Income Tax (Earnings and Pensions) Act 2003s. 452(2)(aa)Finance Act 2013Sch. 23 para. 11Sch. 23 para. 38art. 2Income Tax (Earnings and Pensions) Act 2003s. 114(1)(a)(i)(ii)Finance Act 2026s. 17(2)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116(1)(a)(b)Finance Act 2026s. 17(3)(b)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 116AFinance Act 2026s. 17(4)(5)s. 17(6)-(9)Income Tax (Earnings and Pensions) Act 2003s. 136A(5)Finance Act 2026s. 19(10)s. 19(11)Income Tax (Earnings and Pensions) Act 2003s. 138AFinance Act 2026s. 19(10)s. 19(11)Income Tax (Earnings and Pensions) Act 2003s. 221AFinance Act 2026s. 22(1)s. 22(2)
Part 5Employment income: deductions allowed from earningsChapter 2Deductions for employee’s expenses<Emphasis>Other rules preventing deductions of particular kinds</Emphasis><Addition ChangeId="key-628b73d36d5651b7720558bb85de9ecf-1776674238157" CommentaryRef="key-628b73d36d5651b7720558bb85de9ecf">Additional household expenses</Addition>360B1No 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.2In this section, “household expenses” has the same meaning as in section 316A.S. 360B inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 21Pt. 5 Ch. 2 restricted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 1(5) (with Sch. 36)