EIM21616 - Particular benefits: supplies and services provided other than on the employer's premises: employer subscribes for telephone line in the employee's home: employments where the exemption is likely to apply

Section 316 ITEPA 2003

The exemption for work related supplies and services, provided other than on the employer’s premises (see EIM21611 and EIM21615) is likely to apply to a telephone line (for which the employer is the subscriber) provided for employees in the following employments:

• ministers of religion, where there is a need for contact with their parishioners and congregations 24 hours a day
• teleworkers, where a telephone line at home is provided for remote computer working or telephone business
• employees such as ‘live-in’ care workers in residential homes for the elderly or disabled or hospices, whose daily duties may require contact with the emergency services or the relatives of those they care for.