§ Dr. CableTo ask the Chancellor of the Exchequer when he intends introducing changes to the tax rules that will allow employees to make use of workplace computers for personal use without being liable for their taxation as a benefit in kind. [97913]
§ Dawn PrimaroloAn exemption from employee benefits tax for the personal use of a computer supplied by the employer has already been introduced in Section 45 Finance Act 1999. It took effect from 6 April 1999 and effectively exempts computer equipment of up to £2,500 in value; where the value is higher only the excess over £2,500 remains taxable.