Benefits in kind for disabled employees

Tax Question

Our client, a director, is disabled. If the company buys him a wheelchair will there be a benefit in kind?

Tax Answer

The provision of equipment and services solely to carry out the duties of the employment, where private use is not significant, is exempt from a tax charge under Section 316 ITEPA 2003. For employees with a disability, special rules in Regulations (S.I.2002 No.1596) laid under powers in Section 210 ITEPA encourage employers to provide equipment and services to assist them to work. Normally if an employee also used the equipment or services for significant private use this would represent a taxable benefit but these Regulations ensure that no tax charge arises on this benefit when provided to an employee with a disability, even if the employee uses the equipment both in work and outside work (for example, a wheelchair or a hearing aid), and private use is significant.

Related Tax Questions

FHL Capital Allowances

“My client has recently bought a property and wants to rent it out as a furnished holiday let (FHL). Can they claim capital allowances?”

View Answer

How has the Finance Act 2024 changed the cash basis for small businesses?

I have many sole trader and partnership clients in my practice whose profits are small and who already use the cash basis; however, I have read that Finance Act 2024 included a change to th

View Answer

Home Office Upgrades: Can You Claim Tax Relief

My client closed his office during the COVID pandemic, and both the director and employees are looking to update their home offices after years of working from home. Is there any tax relief availab

View Answer

UK Taxation of Foreign Income: Navigating Double Tax Treaties

My client, who is a UK resident and UK domiciled, has received income from abroad from which tax has been withheld. Do I simply return the income on the tax return and claim relief for the foreign

View Answer

Stamp Duty Implications for Inherited Property: Key Considerations and Options

My 2 siblings and I recently inherited a property from our late mother. We all received 1/3 each. I was living with my mother before I inherited the property. I have the option to either buy

View Answer

Abolition of FHL Regime

My client has a furnished holiday let (FHL) – what happens to it from 06 April 2025 onwards when the FHL regime is abolished?

View Answer

Vantage Fee Protect Customer Testimonials

Having changed over to Vantage a couple of years ago we have been very satisfied with the service. Especially the claims handling and technical advice lines for both our firm and insured clients on employment and business legal matters. The webshop Vantage offer allows our clients to join and pay electronically. This positively impacts our bottom line and makes things simple and efficient for our clients.

Linda Giles Chartered Accountant

Real people, real results

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

The Vantage Portal provides access to a range of digital solutions, including our Claims Portal, Premium Portal, client Webshops and the AddVantage benefits.
Debroah Hawkyard
Truly professional staff, especially the account manager who handled my account. Thoroughly recommended.
Craig Hanlon, Beancounter Accountancy Services
Excellent service from a reliable, dedicated team made the whole Tax investigation Service process simple to operate for our firm. Would very gladly recommend.
Michael Lee-Brown, Braywood Limited
I would like to compliment Yasine on his great service and professionalism in handling my company's needs and dealing with all queries surrounding the mailing. Also responding very quickly to emails.
Dave Bowe, BAS Bristol
I have used Vantage for over 10 years and never contemplated moving to another provider which I think says it all. Very friendly/competitive in pricing and professional.
Ronald Brotherton
Always top service and on-hand to deal with any queries. Definitely recommended!
David Wall, A J Bennewith & Co
Having switched to VTFP, we were immediately really impressed with the advice line service, the advisors are brilliant, no waiting times, you nearly always get an advisor on the first time of calling.
Diana, Robinson Miller
We find their technical advice lines are answered quickly, and the staff are highly capable. As a further benefit, we like their online employment portal with over 400 current documents.
Giess Wallis Crisp LLP
We are very pleased to see that the gross premiums number has gone well beyond the promised mark, your bespoke marketing strategy has played an integral part.
Alan Paterson, Anderson Anderson Brown LLP
We moved our tax fee protection scheme to Vantage in 2015. The whole process of switching providers turned out to be painless, thanks to the help of the Vantage team.
O’Reilly Chartered Accountants
The Team at Vantage are always a delight and made the switch seamless, we have got so much more out of our Fee Protection scheme since switching to Vantage.
Francesca, Future Cloud Accounting
The webshop Vantage offer allows our clients to join and pay electronically. This positively impacts our bottom line and makes things simple and efficient for our clients.
Linda Giles Chartered Accountant
We have been very impressed with Vantage’s claims handling, not only do we now use a simpler online claims portal but the claims team pick up the phone and chat through any issues.
Sterling Chartered Accountants
We moved to Vantage Fee Protect because they offered us something unique – a method of offering fee protection to our clients online via a Synergee branded webshop.
Synergee Ltd

Don’t be shy,
get in touch

Vantage Fee Protect provide market leading Tax Fee Protection
Insurance schemes through accountants.

"*" indicates required fields

Privacy Policy Consent*
This field is for validation purposes and should be left unchanged.