UUÂãÁÄÖ±²¥

Introduction

Most employers provide their employees with the necessary office accommodation, tools and equipment to carry out the duties of their employment. Workplace accommodation is generally exempt from tax. In the majority of cases, whether the tools are provided directly or allowances are given to the employee, there is a general exemption from tax and NIC. There may be reporting requirements if the employee has significant private use.

Exemption for accommodation, supplies and services used in employment duties