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Exemption for the provision of equipment, services or facilities to disabled employees

Employers may provide benefits such as specialised equipment to disabled employees in order to allow them to do their jobs. The provision of these benefits is usually exempt from tax and NIC.

SI 2002/1596 (made with ITEPA 2003, s 210) provides an exemption for tax for benefits provided to disabled employees which meet all of the following requirements:

1. •

   the benefit is provided to a disabled employee

2. •

   the main purpose is to allow the employee to perform their employment duties

3. •

   it consists of a provision of a hearing aid or other equipment, services or facilities excepting any excluded benefit (see below)

4. •

   the benefit is provided under, or within the terms of, the Equality Act 2010 (at the time of the SI, the Disability Discrimination Act 1995 which is still referred to in the SI), the Access to Work programme or any other statutory provision or arrangement, whether or not the employer has a legal requirement to provide the benefit, and

5. •

   the benefit