The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:
Many employers will provide specialised equipment to disabled employees in order to allow them to perform their duties. The provision of equipment for disabled employees is encouraged by legislation and in most instances will not attract a charge to tax under the expenses or benefits legislation.
Regulations (SI 2002/1596 (subscription sensitive)) made under ITEPA 2003, s 210 provide for an exemption from tax for benefits provided to disabled employees as long as a benefit satisfies all of the following requirements:
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