Income Tax (Earnings and Pensions) Act 2003 section 285

Replacement of domestic goods

Section 285 sets out when benefits and expenses related to replacing household goods qualify for relief when an employee moves to a new residence.

• The employee (or family/household member) must dispose of an interest in the old residence because of the move and acquire an interest in the new residence.
• Benefits covered are domestic goods provided to replace items from the old home that are unsuitable for use at the new home.
• Expenses covered are costs of purchasing domestic goods intended to replace those unsuitable items.
• References to having, disposing of, or acquiring an interest in a residence extend to the employee's family or household members, whether acting alone or together with the employee.