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HMRC internal manual

Employment Income Manual

Employer-financed retirement benefits schemes: excluded benefits: equipment for disabled employees

Section 393B(3)(d) Income Tax (Earnings and Pensions) Act 2003

Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 S.I. 2007 No.3537

The provision of equipment for disabled former employees which has the character of a relevant benefit can be an excluded benefit in certain circumstances.

The provision of equipment for disabled former employees is an excluded benefit if:

  • it was first provided in the course of the recipient’s employment
  • the benefit satisfies conditions 1 to 5 of regulation 3 of the Income Tax (Benefits in Kind) (Exception for Employment Costs resulting from Disability) Regulations 2002 S.I. 2002 No.1596 (see EIM21846)

This exemption also applies to replacement equipment where the original equipment is no longer usable or appropriate for the individual.