Employment Tax

Office accommodation

Produced by Tolley in association with Philip Rutherford
  • 19 Oct 2021 23:26

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

  • Office accommodation
  • Introduction
  • Accommodation at the employer’s premises
  • Supplies other than at the employer’s premises
  • Private use
  • Reporting requirements

Office accommodation


Almost all employers provide workplaces for their employees. Fortunately the vast majority of this provision is exempt from both tax / NIC and reporting requirements.

Accommodation at the employer’s premises

There is a general exemption from tax and reporting to accommodation provided by an employer to an employee within ITEPA 2003, s 316. The exemption is in place so long as:

  1. the accommodation is provided at the employer’s premises, and

  2. the employee uses the accommodation for the duties of his employment and that the private use is not significant

This exemption covers:

  1. office and workshop accommodation

  2. the furniture and equipment

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