There is no tax charge on the provision by an employer of a mobile phone for an employee, irrespective of the level of private use (ITEPA 2003, s. 319). A taxable benefit will still arise if the employer meets the employee's private bill for a mobile phone or if top-up vouchers are provided which can be used on any phone. Vouchers or credit tokens specifically provided for an employer-supplied mobile phone are, however, exempt.

The exemption applies only to one phone per employee.

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