The Government introduced a range of Covid-related tax concessions during the pandemic. The following measures come to an end on 5 April:
Working from home
Many employees were required to work from home during the pandemic and employers were able to reimburse expenses for Covid-related home office expenses, such as monitors and keyboards, free from tax and National Insurance.
This measure is no longer available from 6 April 2022, so we advise employers to ensure that these expense claims are submitted and processed beforehand.
As many employees were required to work from home, it would have been difficult for those using a cycle-to-work scheme to meet the conditions for the benefit to be exempt from income tax. Therefore, those who joined an employer-provided cycle scheme and received a bike or cycling safety equipment on or before 20 December 2020 were not required to use the equipment mainly for qualifying journeys (i.e. to and from their workplace) and maintained the income tax exemption. From 6 April, employees who use the scheme will need to use the equipment mainly for commuting to work again, or the income tax exemption won’t apply.
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