Section 21 | Disallowing deduction from earnings for additional household expenses

(1)After section 360A of ITEPA 2003 (no deduction from earnings for social security contributions) insert—

360BAdditional household expenses

(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.

(2)The amendment made by this section has effect for the tax year 2026-27 and subsequent tax years.