See 7.1 for temporary accommodation rules when the employee is travelling.
Employer provided year round accommodation is valued at market rent. However, this is B-income (ie income form which tax must not be deducted at source). There is no labour market contribution obligation (Legal Guide, CA5.13.1.1.1). Any amount paid by the employee is deducted from the value of the benefit.
The accommodation provided must be:
• owned or rented by the employer
• actually used by the employee as their dwelling (rather than as a holiday home – see below)
If the employer also
Web page updated on 17 Mar 2025 16:04
