Office accommodation, supplies and services

Produced by a Tolley Employment Tax expert

Employment Tax

Guidance

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

Accommodation and supplies used in the duties of employment

There is an exemption from tax and NIC for accommodation provided by an employer to an employee under ITEPA 2003, s 316. The exemption requires that:

•
the accommodation or supplies are used in the duties of employment
•
any private use is not significant, and
•
either:
1. ◦
  the accommodation or supplies are

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