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<p>The Government’s ambition is to connect at least 85 per cent of UK premises to
gigabit-capable broadband by 2025, and for nationwide connectivity (at least 99 per
cent) to be realised by 2030. Project Gigabit is the government’s £5 billion programme
that will ensure the whole of the UK benefits from gigabit connectivity by providing
subsidy to deliver gigabit-capable connectivity to uncommercial premises, which are
typically in rural or remote locations. Over 75 per cent of UK premises can now access
gigabit-capable broadband, a huge leap forward from July 2019, when coverage was just
8 per cent.</p><p> </p><p>Regarding the tax treatment of home broadband, under long-standing
rules, payments from employers reimbursing employees for reasonable additional costs
they incur while having to work from home are exempt from taxation. This includes
the cost of providing broadband to an employee where a connection was not already
available, the employee requires broadband to work from home, and the broadband is
used mainly for business purposes.</p><p> </p><p>HM Revenue and Customs (HMRC) does
not hold information on the revenue received from taxes on businesses that provide
their employees with business broadband for their residential properties.</p>
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