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