10. Staff Support

See also:

10.4 Other support

(a) Uniforms and workwear

Where a specific operational requirement exists, the University will issue appropriate uniforms or workwear.

Examples of allowable workwear:

  • Protective clothing (including footwear, headwear, safety glasses, etc.);
  • Surgical clothing (including gowns, gloves, caps, etc.);
  • Uniforms bearing a University logo issued to staff who operate in the public eye.

Use of workwear issued on this basis is not a taxable benefit.

The costs of clothing purchased by an individual will not be reimbursed.

Formal University clothing (e.g. gowns, hoods, caps, etc.) is not considered to be tax exempt by HMRC. In any instances where departments pay for the hire or purchase of such clothing, therefore, this must be reported via the P11D process as a taxable benefit.

(b) Staff loans

The University may provide loans as part of the approved Relocation Scheme.

Other loans may be provided where a member of staff would otherwise be disadvantaged or subject to hardship.

Applications for loans outside of the Relocation Scheme must be made in the form of a letter from the Head of Department, addressed to the Payroll Manager, and outlining the reason for the loan, sum requested and period of repayment.

The rate of interest chargeable on such loans will be the actual ‘official rate’ set by HMRC from time to time, unless otherwise agreed.

Approval for all loans outside of the Relocation Scheme is provided by the Registrar.

Where the aggregate of all outstanding loans to a member of staff exceeds £10,000 in any one tax year, the details must be reported for P11D purposes and may give rise to a tax charge.

(c) Working from home

The University does not provide any additional financial support for staff who may work from home, apart from that detailed in this document (e.g. communications and IT costs in section 9).

Contributions to heating, electricity or other domestic costs are generally considered by HMRC to be taxable.

Specific rules on University-provided living accommodation are provided in section 12.