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HMRC internal manual

Employment Income Manual

Tax treatment of teachers, lecturers and tutors: school teachers' expenses: use of home

Sections 336 ITEPA 2003

The standard form of contract introduced by the Education (School Teachers Pay and Conditions of Employment) Order 1987, for teachers in the state sector has led to an increase in the number of teachers asking for a deduction under Section 336 ITEPA 2003 for part of their household expenses.

This is because the contract contains a formal requirement for a teacher to work:

“such additional hours as may be needed to enable him to discharge effectively his professional duties, including, in particular, the marking of pupils’ work, the writing of reports on pupils and the preparation of lessons, teaching materials and teaching programme.”

In practice, teachers may perform many of these tasks at home rather than at school, but it should not be accepted that the contractual duties of a school teacher (unlike those of a teacher in higher education obliged to undertake research at degree level, see EIM70713) require him or her to provide facilities at home to carry out those duties. Even if a room at home is set aside exclusively for work, no part of the overheads such as council tax, heating or lighting should be allowed. This is because the expenses are not incurred necessarily in the performance of the duties, see EIM32820.