HC Deb 27 November 2003 vol 415 c391W
Dr. Cable

To ask the Chancellor of the Exchequer what definition of computer is used by the Inland Revenue for the purposes of the changes to tax relief on employer-loaned computers introduced in the March 1999 budget. [142248]

Dawn Primarolo

The tax law (section 320 of the Income Tax (Earnings and Pensions) Act 2003) which sets out the benefits tax exemption for computers loaned to employees by employers does not define the term. In cases of doubt the Inland Revenue will have regard to the particular facts. In addition to the computer itself, the exemption also covers printers, scanners and other devices designed for use with a computer.