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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Work accommodation, supplies etc.

  • Section 316 Accommodation, supplies and services used in employment duties
  • Section 316ZA Accommodation, supplies and services used in employment duties: payment or reimbursement of expenses
  • Section 316A Homeworker’s additional household expenses
  1. Work accommodation, supplies etc.
  2. Homeworker’s additional household expenses

Section 316A | Homeworker’s additional household expenses F1

From legislation.gov.uk

(1)This section applies where an employer makes a payment to an employee in respect of reasonable additional household expenses which the employee incurs in carrying out duties of the employment at home under homeworking arrangements.

(2)No liability to income tax arises in respect of the payment.

(3)In this section, in relation to an employee—

Notes

  1. F1

    S. 316A inserted (with effect in accordance with s. 137(2) of the amending Act) by Finance Act 2003 (c. 14), s. 137(1)

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