Income Tax (Earnings and Pensions) Act 2003 section 377

Costs and expenses in respect of personal security assets and services

Section 377 allows employees to claim a tax deduction where their employer or another party pays for security assets or services to address a specific threat to the employee's physical safety arising from their job.

• A deduction is available where a special threat to an employee's personal physical security arises wholly or mainly from their employment, and a third party bears the cost of assets or services to meet that threat
• If the asset is intended solely for security purposes, the full amount included in earnings can be deducted; if only partly for security, the deduction is limited to the proportion attributable to that security purpose
• For security services, a full deduction is allowed where the benefit to the employee consists wholly or mainly of improved personal physical security
• The deduction is not prevented merely because the asset or service also improves the security of the employee's family or household members, or because the asset becomes fixed to land or the employee acquires ownership of it