Introduction

In particular circumstances, an employer may wish to provide security to an employee ― for example, to employees who face physical dangers because of their role.

Security

There is a deduction for security measures provided by an employer, or someone working on their behalf, to an employee. The following requirements must be met:

1. •

   there is a special threat to the employee’s personal physical security

2. •

   the threat wholly or mainly arises by reason of the office or employment

3. •

   the sole object in bearing the cost of the security is to protect the employee from the threat

4. •

   in the case of a security service, the benefit resulting is wholly or mainly of an improvement in the employee’s personal physical security

5. •

   in the case of a security asset, the provider intends it to be used solely to improve the employee’s personal physical protection

ITEPA