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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Other rules preventing deductions of particular kinds

  • Section 359 Disallowance of travel expenses: mileage allowances and reliefs
  • Section 360 Disallowance of certain accommodation expenses of MPs and other representatives
  • Section 360A Social security contributions
  • Section 360B Additional household expenses
  1. Other rules preventing deductions of particular kinds
  2. Additional household expenses

Section 360B | Additional household expenses F1

From legislation.gov.uk

(1)No deduction from earnings is allowed under this Chapter for additional household expenses which the employee incurs in the performance of the duties of the employment at home.

(2)In this section, “household expenses” has the same meaning as in section 316A.

Notes

  1. F1

    S. 360B inserted (for the tax year 2026-27 and subsequent tax years) by Finance Act 2026 (c. 11), s. 21

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