2. What's exempt

Equipment, services and supplies

If you provide equipment, services and supplies to an employee who works from home, you don’t have to report or pay anything if either:

  • they are only used for business purposes, or any private use is insignificant
  • you provide them to an employee who earns at a rate of less than £8,500 a year

Additional household expenses

If you cover the cost of additional household expenses for an employee who works from home, you don’t have to report or pay anything if all the following apply:

  • they need to work from home, either because equipment they need isn’t available at your workplace, or their work means they have to live too far away from your workplace to travel there every day
  • the amount you give them isn’t more than their additional household expenses
  • the amount you give them isn’t more than the current weekly limit

The following table shows the weekly limit for tax years up to 2014 to 2015:

Tax years Weekly limit
2012 to 2013 — 2014 to 2015 £4.00 (or £18 a month for employees paid monthly)
2008 to 2009 — 2011 to 2012 £3.00
2007 to 2008 and earlier £2.00

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