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Exemption for coronavirus related reimbursed home office expenses

13 May 2020

Proposing MP
Jesse Norman Con
Hereford and South Herefordshire
Type
Written Ministerial Statement
Department
Treasury
View on Parliament.uk -->

At a Glance

Issue Summary

The statement addresses a temporary tax exemption for home office expenses related to the coronavirus outbreak.

Action Requested

A temporary measure is being implemented to exempt reimbursed home office expenses from tax and National Insurance Contributions (NICs) until the end of the 2020/21 tax year. The Government will lay statutory instruments before the House in due course.

Key Facts

  • Temporary tax exemption for home office expenses related to coronavirus outbreak.
  • Exemption applies where equipment is obtained solely for working from home due to the pandemic and would have been exempt if provided by employer under section 316 of ITEPA.
  • Measure effective from day after regulations come into force until end of 2020/21 tax year.
  • HMRC will not collect taxes on reimbursed payments made from 16 March 2020 to the date these regulations take effect.
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