Question: What expenses are taxable when working from home due to COVID-19?

Answer passage (source: UK):
page_title: Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
section_headers: Type of equipment, service or supply
section_content: Mobile phones and SIM cards (no restriction on private use)
If you provide a mobile phone and SIM card without a restriction on private
use, limited to one per employee, this is non-taxable.
Broadband
If your employee already pays for broadband, then no additional expenses can
be claimed.
If a broadband internet connection is needed to work from home and one was not
already available, then the broadband fee can be reimbursed by you and is non-
taxable.
In this case, the broadband is provided for business and any private use must
be limited.
Laptops, tablets, computers, and office supplies
If these are mainly used for business purposes and not significant private
use, these are non-taxable.
Reimbursing expenses for office equipment your employee has bought
If your employee needs to buy home office equipment to allow them to work from
home, they will need to discuss this with you in advance.
If you reimburse your employee the actual costs of the purchase, then this is
non-taxable provided there is no significant private use.
If you do not reimburse your employee, then they can claim tax relief for
these purchases on their tax return or P87 as long as the amount claimed is
incurred wholly, exclusively and necessarily in the performance of their
duties of employment.
Your employees will need to keep records of their purchase and claim for the
exact amount. For more information on the strict tests that need to be passed
in order to qualify for tax relief see the guidance on Employment
Income.
Additional expenses like electricity, heating or broadband
Payment or reimbursement to your employees of up to £4 a week (£6 a week from
6 April 2020) is non-taxable for the additional household expenses incurred
when your employee is working from home.
If the claim is above this amount, then your employee will need to:

check with you beforehand to see if you will make these payments
keep receipts

Employer provided loans
A salary advance or loan to help your employee at a time of hardship counts as
an employment-related loan.
Loans provided with a value less than £10,000 in a tax year are non-taxable.
Further information on loans.
Temporary accommodation
If your employee needs to self-isolate but cannot do so in their own home, you
can reimburse hotel expenses and subsistence costs, these are taxable.
Further information on accommodation expenses.
Employees using their own vehicle for business
You can pay approved mileage allowance payments of 45p per mile up to 10,000
miles (25p per mile thereafter) free of tax and National Insurance
contributions.
If you do not pay mileage allowance, your employee can claim tax relief
through their Personal Tax Account.
Further information on approved mileage allowance
payments.

Reviewer feedback on this answer:
There is a good amount of information here.  There are specific items listed saying that they are taxable.  I think the answer is helpful.
This answer is excellent and provides adequate information.

Reviewer ratings:
Excellent
Excellent

Answer passage (source: UK):
page_title: Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
section_headers: Contact HMRC
section_content: Contact HMRC if you’re an employer and need
help and support on paying tax due to coronavirus.
Get help online
Use HMRC’s digital assistant
to find more information about the coronavirus support schemes.

Reviewer feedback on this answer:
This answer needs to be improved.
This talks about taxes, but it's not specific.  Also, there isn't a lot of information.  The answer isn't helpful at all.

Reviewer ratings:
Could be Improved
Bad

Answer passage (source: UK):
page_title: Guidance Check which expenses are taxable if your employee works from home due to coronavirus (COVID-19)
section_headers: Significant private use
section_content: For items which are taxable, exemptions for work related benefits must show
that there is no significant private use.
HMRC accepts that where:

your policy about private use is clearly stated to your employee and sets out the circumstances in which private use may be made (this may include making the conditions clear in employment contracts or asking employees to sign a statement acknowledging company policy on what use is allowed and any disciplinary consequences if the policy is not followed)
any decision of the employer not to recover the costs of private use is a commercial decision, rather than rewarding your employee

Significant private use should not be based on the time spent on different
uses. It should be based on your employee’s duties and the need for them to
have the equipment or services provided so they can do their job.
Record keeping
You do not have to keep detailed records of every instance of private use to
prove a claim for exemption.

Reviewer feedback on this answer:
This answer does not provide the information necessary
This answer really doesn't talk about taxes at all.  The question was about what is tax exempt.  It's not helpful at all.

Reviewer ratings:
Bad
Bad