Purchase of a SAD (Seasonal affective disorder) light box

Purchase of a SAD (Seasonal affective disorder)...

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Owner manager wants to buy this for his office and put it through the company. He argues that if he worked for someone else who bought it for use on his desk, this wouldn't be a problem.

Any thoughts?
Sally

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By alanlowrey.hotmail.co.uk
03rd Nov 2008 07:15

Does SAD count as a disability?
If an employee suffering from SAD is considered to be disabled, then the provision of the light box would be allowable. Section 316, ITEPA provides an exemption in respect of the provision of equipment or services that are used to carry out the duties of the employment where private use is not significant.

Section 210, ITEPA gives the Treasury powers to introduce legislation to exempt minor benefits from a charge to tax provided that such benefits are available to an employer's employees generally on similar terms.

SI 2002/1596 was introduced by virtue of s210 and serves to exempt equipment and services provided for disabled employees even where any private use is significant. The examples given by HMRC in this respect are wheelchairs and hearing aids.

It might be a case here of persuading the local Inspector of Taxes that SAD is a genuine disability and that the above exemption is appropriate.

Alternatively, if the cost of the equipment is not significant, the minor benefits exemption might apply.

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