SI 2021/225 The Income Tax (Exemption for Coronavirus Related Home Office Expenses) (Amendment) Regulations 2021

Published on: 10 March 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend Income Tax (Exemption for Coronavirus Related Home Office Expenses) Regulations 2020 (SI 2020/524) to extend the exemption from income tax for amounts reimbursed to an employee for expenses that the employee has incurred in obtaining home office equipment to enable home working necessitated by the coronavirus outbreak.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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