Legislation – The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020

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Introduction

1 Citation, commencement, interpretation and effect

2 Exemption for coronavirus related home office expenses

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Explanatory note

(1)

There is no charge to tax under Chapter 10 of Part 3 (taxable benefits: residual liability to charge) of ITEPA for an amount reimbursed to an employee in respect of coronavirus related home office expenses.

(2)

For the purposes of paragraph (1) “coronavirus related home office expenses” means expenses incurred by an employee in respect of equipment where—

(a)

that equipment was obtained for the sole purpose of enabling the employee to work from home as a result of the coronavirus outbreak; and

(b)

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