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Remotely working from home

  1. Overview
  2. Allowance paid to you by your employer
  3. What costs can you claim for?
  4. How to calculate allowable remote working costs
  5. How to claim Remote Working Relief
  6. Provision by employer of computers and additional equipment
  7. Capital Gains Tax (CGT) and Local Property Tax (LPT)

Provision by employer of computers and additional equipment

Your employer may provide any of the following for business use:

  • computer or laptop
  • printer
  • scanner
  • software to allow you to work from home
  • telephone, mobile and broadband
  • office furniture.

This is not a benefit in kind (BIK) where your private use is minimal. This means that, if you mainly use the equipment for work, you do not have to pay any tax for receiving it.

Next: Capital Gains Tax (CGT) and Local Property Tax (LPT)

Published: 18 February 2025 Print this page

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