Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 5Taxable benefits: living accommodation
Living accommodation
97Living accommodation to which this Chapter applies
1
This Chapter applies to living accommodation provided for—
a
an employee, or
b
a member of an employee’s family or household,
by reason of the employment.
F11A
Where this Chapter applies to any living accommodation—
a
the living accommodation is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms on which it is provided to any of those persons constitute a fair bargain), and
b
sections 102 to 108 provide for F2an amount in respect of the benefit of the living accommodation to be treated as earnings.
2
Living accommodation provided for any of those persons by the employer is to be regarded as provided by reason of the employment unless—
a
the employer is an individual, and
b
the provision is made in the normal course of the employer’s domestic, family or personal relationships.