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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Particular benefits: exemption for equipment or services provided to employees with a disability

Section 316 and Section 210 ITEPA 2003 and S.I.2002 No.1596

The provision of equipment and services solely to carry out the duties of the employment, where private use is not significant, is exempt from a tax charge under Section 316 ITEPA 2003 (see EIM21610). For employees with a disability, special rules in Regulations (S.I.2002 No.1596) laid under powers in Section 210 ITEPA encourage employers to provide equipment and services to assist them to work. Normally if an employee also used the equipment or services for significant private use this would represent a taxable benefit but these Regulations ensure that no tax charge arises on this benefit when provided to an employee with a disability, even if the employee uses the equipment both in work and outside work (for example, a wheelchair or a hearing aid), and private use is significant.