Tax relief is available (ITEPA 2003, s. 377) where the following conditions are met:

(1)there is a special threat to an employee's personal physical security which arises wholly or mainly because of the employee's employment;

(2)to meet the threat, an asset or service which improves personal security is provided for or used by the employee;

(3)the employee's earnings include an amount in respect of the provision or use of the asset or service (or connected expenses) because the cost is borne or reimbursed by someone other than the employee, and

(4)the provider's sole object in bearing the whole or part of the cost or reimbursing the expenses is meeting the threat.

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