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The BlackBerry way?

12 January 2005 / Richard Curtis
Issue: 3990 / Categories: Forum & Feedback
'Mobile phone for purposes of exemption in ITEPA 2003, s 319'

I was recently asked about the tax implications of 'BlackBerry' devices. For technophobes these are a combination of a 'PDA' or personal digital assistant — think of this as a glorified calculator with the ability to type documents on a mini-keyboard and access the Internet and e-mails — and a mobile phone.

But is there a benefit in kind charge if an employer provides them to employees?

Is it treated as a telephone with no benefit in kind charge or is it treated as a computer which would be tax-free if below the £500 benefit in kind limit but of course subject to the proviso that they are provided to employees generally — which might be unlikely? And if it is not a phone what is the tax treatment of the call charges?

A search for the word 'blackberry' on the Revenue's website yielded no 'hits'; nor...

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