273. Living accommodation provided for the performance of duties.

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)