Budget 2003: Contribution towards Homeworking Costs

Many employees work from home from time to time under flexible arrangements with their employers. Some employers have offered employees a financial contribution towards any additional costs they might have incurred from working at home. Such payments have usually given rise to a tax liability for the recipient.

From 6 April 2003, employers will be able to give such employees an allowance of £2 per week (£104 per year) free of tax and national insurance contributions without evidence that a... (67 more words)

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