EIM21616 - Particular benefits: supplies and services provided other than on the employer's premises: telephone lines: employments where the exemption is likely to apply

Sections 316 and 316ZA ITEPA 2003

The exemption for work related supplies and services, provided other than on the employer's premises (see EIM21611, EIM21615 and EIM21619) may apply to a telephone line provided for employees.

This includes cases where the employer is the subscriber and provides the line under Section 316, and, from 6 April 2026, cases where the employee incurs the cost on behalf of the employer and the employer pays or reimburses that cost under Section 316ZA, provided the statutory conditions are met.

The exemption is likely to apply in the following employments:

  • ministers of religion, where there is a need for contact with their parishioners and congregations 24 hours a day
  • teleworkers, where a telephone line at home is provided for remote computer working or telephone business
  • employees such as 'live-in' care workers in residential homes for the elderly or disabled or hospices, whose daily duties may require contact with the emergency services or the relatives of those they care for.