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Telephones and dispensations

Mobile phones on contract will not be considered for dispensation even if it is argued that  it is 100% business. Similarly use of home phone if an inclusive package. A separate business land line may be considered – otherwise any tax free reimbursement must be in relation to the cost of business calls where the call is paid for and can be identified. For a pay-as-you-go phone this will entail keeping a log of the business calls – where an itemised bill is available reimbursement can be made in respect of the business calls identified – unless a dedicated business land line there will be no allowance for the rental as this is dual purpose.