294. Exclusion for accommodation, supplies and services used in employment duties.

No liability to income tax arises under the Income Tax (Earnings and Pensions) Act 2003 Part 3 Chapter 101 in respect of the provision for an employee of accommodation, supplies or services used by the employee in performing duties of the employment so long as the use for private purposes by the employee or members of the employee's family or household is not significant2. This is subject to a further condition that where the provision is otherwise than on premises occupied by the person making it its sole purpose is to enable the employee to perform the duties of