Income Tax and National Insurance contributions: exemption for home-office expenses
This tax information and impact note is about a temporary measure for reimbursed expenses for home-office equipment, due to coronavirus (COVID-19).
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The temporary Income Tax and National Insurance Contribution exemption for home-office expenses has been extended until 5 April 2022 due to the ongoing impact of the coronavirus (COVID-19) pandemic.
This measure will create a temporary Income Tax and Class 1 National Insurance contributions exemption for employer reimbursed expenses that cover the cost of relevant home-office equipment.
The temporary relief is being introduced as a response to COVID-19.
Last updated 6 July 2021 + show all updates
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Information about the extension to the temporary Income Tax and National Insurance contribution exemption for home-office expenses has been added.
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Updated Exchequer impact table with values for years 2020/21 to 2025/26.
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First published.