HC Deb 07 October 2003 vol 411 c19W
Mr. Walter:

To ask the Chancellor of the Exchequer what plans he has to implement tax incentives for companies who allow members of staff to work from home; and what assessment he has made of the impact this would have on traffic congestion. [131898]

Dawn Primarolo:

Companies can usually claim any expenses wholly and exclusively incurred in respect of employees' home working as a deduction in working out their trading profits for tax purposes.

In addition, a number of measures have been introduced in recent years to help employers support home workers without them incurring a tax charge or liability to pay National Insurance contributions. These include:

  • exemption for provided computer equipment;
  • exemption for other provided equipment, services and supplies;
  • exemption for reimbursed additional household costs.

Estimates of the effects these measures will have on reducing levels of traffic congestion are not available.