The provision of living accommodation to an employee can potentially be a taxable benefit. The rules discussed below also apply to living accommodation provided for a member of an employee’s family or household by reason of their employment.
The way that the benefit is taxed depends on whether the accommodation is job-related or non-job related, as well as other factors relating to the accommodation itself.
Job-related Accommodation
Where job-related accommodation is involved, there will be no charge to tax in the following circumstances:
The job-related accommodation is ‘necessary’ for the proper performance of the employee's duties (e.g. caretakers on call outside normal working hours or agricultural workers who live o...
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