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The Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 were made on 20 May and come into force on 11 June. 

The Regulations provide a temporary exemption from income tax and NICs for expenses reimbursed by an employer to an employee where the expenses:

  • Are incurred to purchase equipment obtained for the "sole purpose" of enabling the employee to work from home due to Covid-19; and
  • Had the equipment been provided directly by the employer to the employee it would have been exempt from income tax under s.316 ITEPA 2003.

The Regulations apply to amounts reimbursed on or after 11 June, but before the end of the 2020-21 tax year.