Easement ends for employee home-office expenses

14th April 2022

Existing rules prior to the coronavirus (COVID-19) pandemic provided Income Tax and National Insurance contributions exemptions, where employers provide employees with equipment to allow them to work from home. This rule remains in place.

Prior to the pandemic, where an employee purchased the equipment and was then reimbursed by their employer, the exemption did not apply. Due to coronavirus, an easement was put in place under regulations to allow relief in situations where employers reimbursed employees buying their own office equipment to enable them to work from home during the pandemic.

This easement ended on 5 April 2022. This is because as UK government restrictions are lifted, working from home is no longer a legal requirement.