The taxable benefit charge on living accommodation under the Income Tax (Earnings and Pensions) Act 2003 Part 3 Chapter 51 does not apply to living accommodation provided for an employee if:
(1) it is necessary for the proper performance of the employee's duties that the employee should reside in it; or
(2) it is provided for the better performance of the duties of the employment, and the employment is one of the kinds of employment in the case of which it is customary for employers to provide living accommodation for employees2.
The necessity to be in occupation under head (1)
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234