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
»Ê¹ÚÌåÓýapp 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.