EIM21614 - Particular benefits: accommodation, supplies and services: employer's purpose in providing benefit
Section 316(4) ITEPA 2003
For the exemption for work related supplies and services provided other than on the employer바카라 사이트™s premises (see EIM21611) to apply, the employer바카라 사이트™s sole purpose of providing the benefit must be to enable the employee to perform the duties of the employment.
This means that if the employer has a mixed motive, which is partly to enable the employee to perform their duties and partly so that the employee can use the equipment or service privately, exemption will not apply.