EIM32759 - Other expenses: home: working from home: treatment from 6 April 2026 onwards
For the treatment of working from home expenses from 6 April 2006 to 5 April 2026, please see EIM32760.
Section 336 ITEPA 2003 and Section 360B ITEPA 2003
From 6 April 2026 onwards, a deduction from earnings is no longer permitted for an employee's additional household expenses.
Legislation introduced at section 360B ITEPA 2003 prevents a deduction under section 336 ITEPA 2003 for additional household expenses incurred in the performance of an employee's duties.
"Household expenses" has the same meaning as in section 316A ITEPA 2003 (see EIM01474).
While employees can no longer claim a deduction under section 336 ITEPA 2003 for household expenses incurred while working from home, this does not affect travel expenses under section 337 ITEPA 2003. See EIM32370 for examples where the cost of travel from home to another workplace may qualify for a deduction from earnings.
Relationship with exempt homeworking payments
This change should not be confused with the exemption under section 316A ITEPA 2003, which continues to apply to certain homeworking payments made by employers. See EIM01472 onwards.
The removal of deductions for household expenses therefore only applies to unreimbursed household expenses.