Items for disabled employees

Our experts tell you how to treat expenses relating from items you provide for disabled employees

Our experts at DSR Tax Claims know how hard it is to find good, quality information about HMRC’s tax regulations that is easy to understand, and that’s why we have created these handy guides to tell you everything you need to know. Our aim is to make life easier for our clients and that is why we want to share our expertise with you. You can also call our friendly team on 0330 122 9972 – we’re the tax experts you can trust.

Do you need to report items provided for disabled employees?

If you are an employer and you provide equipment for your disabled employees to allow them to carry out their work for you, these items aren’t usually classed as a taxable benefit or expense. This means that there is no need to report these expenses to HMRC nor would you be expected to pay any tax or National Insurance on them.

This includes equipment or services that your disabled employee uses outside of the scope of their work, for example a wheelchair or hearing aid. These items are likely to be used significantly outside of work as well as during the employee’s working day. Such items of equipment and services do need to be offered on similar terms to all your disabled employees, or employees who become disabled during the period of their employment with you. That means that all your disabled employees need to be able to access the same level of benefit from these services or equipment, so one employee shouldn’t be treated more favourably than other disabled employees.

Cars provided to disabled employees are treated differently by HMRC and we have covered those in our guide Company cars and fuel.

What if these form part of a salary sacrifice arrangement?

If these services or items of equipment form part of a salary sacrifice agreement they aren’t exempt. This means that you will need to report them to HMRC on your P11D – you will report either the cost of the items or the amount of salary which is given up, whichever is the higher amount. This only applies to salary sacrifice arrangements made after 6th April 2017.

How can DSR Tax Claims help?

We aim to make life as simple as possible for our clients and that includes giving you the information you need to make your taxes (and your life) simpler and less stressful.  Our team of experts at DSR Tax Claims are always on hand to help our clients and our excellent standing with HMRC means that we can make sure you don’t fall foul of their regulations, while claiming your maximum tax relief. We can even take care of all that paperwork and deal with HMRC on your behalf too. Call our friendly team on 0330 122 9972 – we’re the tax experts you can trust.

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