Tax breaks for disabled employees

If you have disabled employees, they may be interested to know that they will no longer pay tax on the private use of equipment or facilities provided to enable them to carry out their job, under regulations that will come into force on 9 July 2002.

For disabled workers there are legislative arrangements, notably under Access to Work Programme and the Disability Discrimination Act 1995 (DDA), which provide special equipment and services to enable them to take up or stay in work. In most cases this will consist of equipment or facilities on the work premises used solely to carry out the job and no tax charge will arise.

But in certain circumstances, for example where a hearing aid or wheelchair is provided, the employee may use the equipment full time, so that the private use is significant and an employee benefits tax charge could arise.

For more information, contact the Inland Revneu enquity line, Tel. 020 7667 4001.
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