Personal telephone/internet bills
The University does not reimburse the cost of personal telephone, mobile phone, fax or similar telecommunication charges.
If a bill is paid in exceptional circumstances, where the contract is between the service provider (eg Vodafone) and the employee, the line rental and/or service charges will be subject to full deductions of tax and NIC.
The cost of connection and other periodic rental charges will not be paid unless they are for a telephone or internet connection that is:
- provided solely and exclusively for business use;
- used by a member of staff who is required to work from home and does not normally have access to University facilities. Costs will not be reimbursed for staff with access to telephone and internet facilities at the University but who choose to work from home.
The cost of telephone calls made on University business by staff from home or with a mobile phone may be claimed, but all such claims must be supported by an annotated itemised bill, where identifiable business calls are highlighted and totalled separately.
Staff who need to use a mobile phone extensively for University purposes must obtain one from IT Services. As this service is available, subscriptions to mobile phone services will not be paid.
Reimbursement of internet connection charges are taxable.