These Regulations provide for an exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining office equipment to enable home working necessitated by the coronavirus outbreak.

These Regulations will take effect for reimbursements made on or after the date the Regulations come into force up until the end of the tax year 2020-21.

A Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.