Exemption for Coronavirus related reimbursed home office expenses

First published: 5/17/20

Last Modified: 5/17/20, 7:19 PM

A temporary tax and National Insurance exemption has been put in place to support employees who are working from home and need to purchase home office equipment as a result of the coronavirus outbreak.

The expenditure must meet the following two conditions to be eligible for relief:

✔️ That equipment is obtained for the sole purpose of enabling the employee to work from home as a result of the coronavirus outbreak

✔️ The provision of the equipment would have been exempt from income tax if it had been provided directly to the employee by or on behalf of the employer (under section 316 of ITEPA).

The exemption will be in place until the end of 2020/2021 tax year.

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