# Income Tax (Earnings and Pensions) Act 2003, Section 316A: Homeworker’s additional household expenses

Extent: E+W+S+N.I.

(1) This section applies where an employer makes a payment to an employee in respect of reasonable additional household expenses which the employee incurs in carrying out duties of the employment at home under homeworking arrangements.
(2) No liability to income tax arises in respect of the payment.
(3) In this section, in relation to an employee—
“homeworking arrangements” means arrangements between the employee and the employer under which the employee regularly performs some or all of the duties of the employment at home; and
“household expenses” means expenses connected with the day to day running of the employee’s home.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/316A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-316A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.