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Let's suppose a wheelchair user is working for a company and the company buys a wheelchair for him or her.
Will there be a benefit in kind on which tax has to be paid?
The good news is that no there isn't.
HMRC already accept that the providing of equipment 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. But in this case the wheelchair's private use could be quite significant.
For employees with a disability, special rules 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 special rules 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 and private use is significant.