PART 1Income tax, corporation tax and capital gains tax
CHAPTER 2Income tax: general
14Exemption for board or lodging provided to carers
1
Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.
2
In Chapter 8 (exemptions: special kinds of employees), after section 306 insert—
Carers
306ACarers: board and lodging
1
For the purposes of this section an individual is employed as a home care worker if the duties of the employment consist wholly or mainly of the provision of personal care to another individual (“the recipient”) at the recipient's home, in a case where the recipient is in need of personal care because of—
a
old age,
b
mental or physical disability,
c
past or present dependence on alcohol or drugs,
d
past or present illness, or
e
past or present mental disorder.
2
No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of board or lodging (or both) to an individual employed as a home care worker if the provision is—
a
on a reasonable scale,
b
at the recipient's home, and
c
by reason of the individual's employment as a home care worker.
3
In section 228 (effect of exemptions on liability under provisions outside Part 2), in subsection (2)(d), after “291” insert “
and 306A
”
.
4
The amendments made by this section have effect for the tax year 2016-17 and subsequent tax years.