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.