Expenses and benefits: items for disabled employees
As an employer, if you provide equipment or services to a disabled employee so they can do their work, it doesn’t count as a taxable expense or benefit.
- you don’t have to report it to HMRC
- you don’t pay tax or National Insurance on it
This doesn’t change if your employee also uses the equipment or services outside work. However, you must offer it on similar terms to any other employee who is or becomes disabled.
Different rules apply if you provide a car to a disabled employee.
The following guide contains more detailed information: