The “not significant” condition should not be decided purely on the absolute time spent on different uses of the equipment or services provided.
![Book Of Occasional Services Online 2003 Book Of Occasional Services Online 2003](https://caymaneco.org/yahoo_site_admin/assets/images/recycle-dating-01_New_York_Post.231140212_std.jpg)
![Book Of Occasional Services Online 2003 Book Of Occasional Services Online 2003](https://i.ebayimg.com/images/g/zpEAAOSwgqdgAEcu/s-l600.jpg)
“Not significant” is not defined in statute. This means that things provided to an employee that have a dual business and private purpose, for instance a suit of ordinary clothes provided to an employee so that he or she looks smart at work, but which at the same time provides basic warmth and decency to the employee, can never fall within the exemptions. Use that is at the same time use for employment duties and use for private purposes counts as private use. ‘Use for private purposes’ means any use that is not use in performing the duties of the employee’s employment.
![Book Of Occasional Services Online 2003 Book Of Occasional Services Online 2003](http://www.cgbrooke.net/wp-content/uploads/2014/11/LFwordle2.png)
For details concerning the exemptions for work related benefits where there is not significant private use (see EIM21610 and EIM21611).