Tax Bulletin 79

Treasury written question – answered on 30th March 2006.

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Photo of Eric Pickles Eric Pickles Shadow Minister (Communities and Local Government), Deputy Chair, Conservative Party

To ask the Chancellor of the Exchequer on what date HM Revenue and Customs published Tax Bulletin 79; and what changes the bulletin made to eligibility for tax relief under section 336 of the Income Tax (Earnings and Pensions) Act 2003.

Photo of Dawn Primarolo Dawn Primarolo Paymaster General (HM Treasury)

Tax Bulletin 79 was published on 24 October 2005. It made no changes to an employee's entitlement for tax relief under section 336.

However, it contained an article announcing a relaxation of HMRC's view of the circumstances in which employees can claim tax relief for un-reimbursed home working expenses. It means more employees will be able to claim tax relief for the additional expenses they incur where they have to work from home.

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