People working from home because of the Covid-19 pandemic will be exempt from tax and NI payments on what they spend on office equipment.
Financial secretary to the Treasury Jesse Norman told Parliament that the exemption is temporary and will last until the end of the tax year 2020/21.
The expenditure must meet two conditions to be eligible for relief. First, the equipment must have been bought for the sole purpose of enabling the employee to work from home as a result of the coronavirus outbreak.
Second, the provision of the equipment would have been exempt from income tax if it had been provided directly to the employee by or on behalf of the employer.
Further details of the relaxation of the rules are expected from the government later this month.