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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Other expenses: blind employee's guide dog

Where a blind employee keeps a guide dog at his or her own expense in order to move from place to place in the performance of the duties of his or her employment a deduction under Section 336 ITEPA 2003 can be given.

The deduction should reflect the reasonable cost of keeping and replacing the guide dog. You should not try to apportion the cost between business and private use.