The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021

Statutory Instruments

2021 No. 225

Income Tax

The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021

Made

8th March 2021

Laid before the House of Commons

9th March 2021

Coming into force

31st March 2021

The Treasury, in exercise of the power conferred by section 210 of the Income Tax (Earnings and Pensions) Act 2003(1), make the following Regulations:

Citation and commencement

1.  These Regulations may be cited as the Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021 and come into force on 31st March 2021.

Amendment to the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020

2.—(1) The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020(2) are amended as follows.

(2) In regulation 1(2) (citation, commencement, interpretation and effect), for “2020-21” substitute “2021-22”.

David Rutley

James Morris

Two of the Lords Commissioners of Her Majesty’s Treasury

8th March 2021

EXPLANATORY NOTE

(This note is not part of the Regulations)

These Regulations amend the Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 to extend the exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining home office equipment to enable home working necessitated by the coronavirus outbreak. The tax exemption provided for by those Regulations will now apply to amounts reimbursed on or after 11 June 2020 but before the end of the tax year 2021-22.

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.

(1)

2003 c.1.

(2)

S.I. 2020/524.