In 2012/13 an employer gives his employee, who is a basic rate taxpayer:
£156 towards the costs of working from home
Childcare vouchers of £55 per week.
What is the amount of taxable benefit arising as a result of the above?
The correct answer is: £nil.
Both of these amounts are tax free.
A higher amount of homeworking expenses is allowable, but only if there is supporting evidence.
A basic rate taxpayer may receive £55 weekly childcare costs tax free.
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