Tax Planning
What Employers Need to Know About Expanded Workplace Benefits Relief from 6 April
New rules from 6 April 2026 allow employers to reimburse costs for eye tests, flu jabs and homeworking equipment tax-free—aligning with modern working practices.
By NomadicTax Research Team • 5-8 min read • May 6, 2026
## Overview of the Change
Effective **6 April 2026**, the UK government expanded the relief available for certain workplace benefits. Employers can now reimburse employees tax and National Insurance–free for:
- Eye tests required for Display Screen Equipment (DSE) users
- Corrective appliances for Visual Display Unit (VDU) use
- Seasonal flu vaccinations
- Eligible homeworking equipment
Previously, only direct provision (not reimbursement) qualified for relief; this change helps imbalance between hybrid, remote, and in-office work. ([gov.uk](https://www.gov.uk/government/publications/employer-bulletin-april-2026/april-2026-issue-of-the-employer-bulletin?utm_source=openai))
## Why It Matters
- Simplifies **payroll and expense handling** by removing the need for benefit-in-kind assessments where reimbursements meet conditions.
- Offers fairer tax treatment for those working remotely or paying up front themselves.
- Reduces administrative burden for both employers and employees.
## Practical Implications & Examples
Imagine **TechCo Ltd.**, which has several remote employees who buy their own keyboards or laptops for homeworking. After 6 April 2026, **reimbursement** of that equipment (if eligible) is **not taxable**, and no Class 1 NICs are required—matching the treatment for direct provision.
Another example: Lisa gets a flu jab voluntarily from her GP and submits a reimbursement claim to her employer. Under new rules, that cost is non-taxable.
## What Employers Should Do Now
- Review employee handbook and expense policies to explicitly include the newly eligible items.
- Communicate the changes to payroll, accounting, and HR teams.
- Adjust payroll systems to avoid applying tax or NIC on reimbursements that meet the defined criteria.
- Ensure that reimbursements relate to **use in employment duties**, with documentation kept in case HMRC questions eligibility.
## Things to Watch Out For
- Reimbursements before 6 April 2026 still follow old rules—taxable unless direct provision.
- Not all homeworking equipment will be eligible—must be used in the performance of duties and meet HMRC’s definition.
- Benefit-in-kind arrangements still apply for other items not on the approved list.
## Key Takeaways
- A welcome **alignment** with shifting work patterns and growing remote work trend.
- Employers should update their policies and systems to take advantage of the relief while ensuring compliance.
- Employees paying out-of-pocket no longer face unfair tax burdens for certain work-related costs.