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A temporary exemption from tax and National Insurance for expenses reimbursed by employers for employees’ purchases of home office equipment has been announced by Jesse Norman, financial secretary to the Treasury.
To be eligible the items must have been bought for the sole purpose of enabling the employee to work from home as a result of the coronavirus outbreak, and would have been exempt from income tax had they been provided directly (ITEPA 2003, s 316).
The exemption will have effect from 16 March 2020 until the end of the tax year 2020-21.
