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The University may wish to contribute to the whole or part of the costs incurred by an employee who as part of an agreed arrangement with their departmental managers regularly works from home. These costs may include items such as telephone or power charges but not those relating to the general maintenance of the building or any fixed costs such as Council Tax or insurance.

Depending on the duties to be performed at home, the University may also provide necessary equipment such as computers, fax machines and desks and chairs that conform to business health and safety specifications. Such assets will remain the property of the University and must be returned to the University when no longer required or on ceasing employment by the University.

Use of such equipment is provided on the condition that it is to be used only for the purposes of the business of the University except in the case of computer equipment.


Claims for costs incurred by the employee should be reimbursed using an expenses claim form. The costs of items such as equipment should however normally be paid by the University against an invoice made out to the University from one of its suppliers. There are framework contracts available for most such items.

Tax implications

If an employee works regularly at home, under agreed flexible working arrangements an employer may pay up to £104 per year tax free towards additional household costs without supporting evidence of the cost. Otherwise full costs must be identified on a claim form and supporting evidence such as invoices provided.

If the Computer is worth less than £2500 then it may also be used for private purposes tax-free. Use of equipment under these rules does not need to be reported on the P11D exercise


Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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