A temporary exemption for tax and National Insurance (NIC) has been announced for expenses reimbursed by employers for home office equipment. This temporary exemption will ensure that no tax liability arises where employers reimburse employees’ personal expenditure on home office equipment arising from arrangements to work from home during the coronavirus (COVID-19) outbreak. The relevant Regulations are to be laid next week and will have effect from 16 March 2020 until the end of the tax year 2020/21.