Ques- From 1 jan 2021 to 5 april 2021, taxpayer worked one day a week at home and remainder at office. During this period company paid £15 per month to cover additional household costs incurred when he worked at home. What is the taxable benefit ?
In the answer the note says additional home working costs upto £26 does not give rise to a taxable benefit. However, in the opentuition notes under exempt benefits the point says £6 per week is exempt.
This isn’t actually a tax issue it’s just a calendar issue – the exemption as per the study notes is correct at £6 per week – the answer has just expressed it in a different way and should not have been an issue in getting the correct answer! What is 52 weeks x £6 and what is 12 months x £26?