It's a bit of a rearguard action, as since 1 January 2015 under the Working Costs Regulation (WKR), an Ipad can be provided tax-free to employees under the necessity criterion. Of course, the employer must then be able to make the necessity of an Ipad within the scope of employment sufficiently plausible.
Under the legislation in force before 1 January 2015, a communication device could already be provided tax-free if it was likely to be used for 10% or more was used for business purposes. Tax-free provision of a computer was allowed only at 90% or more business use.
Amsterdam Court of Appeal ruled in September 2014 that an Ipad had more characteristics of a communication device than a computer. Naturally, the Tax Administration appealed against this ruling, which was unfavourable to it, in cassation. In this cassation case, Advocate General Niessen ruled on 31 March 2015 (published on 17 April 2015) that an Ipad is more like a computer after all. Needless to say, the Supreme Court has the final say. We are curious!