Commentary

E1.573 Exemption for housing grants

Personal and employment tax

E1.573 Exemption for housing grants

Housing grants

E1.573 Exemption for housing grants

A payment that is made under an enactment relating to the giving of financial assistance for the provision, maintenance or improvement of housing accommodation or other residential accommodation by way of grant or other contribution towards expenses is exempt from income tax1. It does not matter whether the payment is made to the person who incurs the expense or whether the expenses have been, or are to be, incurred2.

However, the exemption does not apply so far as the payment is made towards an expense that is deductible in

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