Furniture provided in accommodation

By Tolley in association with Philip Rutherford
Furniture provided in accommodation

The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Furniture provided in accommodation
  • Introduction
  • Furniture
  • Potential exemptions
  • Reporting requirements


The provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.

Annual value

If the furniture provided to the employee remains the property of the employer, the value for tax purposes is based on the annual value of the furniture. In order to calculate the annual value you should refer to the Assets ― made available to an employee guidance note.

Broadly speaking, the annual value is 20% of the market value of the furniture when it is first made available to the employee.

Use of furniture in accommodation provided by employer

If living accommodation is provided by the employer then the value of the taxable benefit of the use of any furniture provided depends on wheth

More on Living accommodation etc: