ECH18085 - Working Rule Agreements (WRA): Lodging Allowance - Action Required by the Employer
Employers must
- be able to demonstrate that the method by which the employee was recruited or transferred permitted payment to be made tax free EIM50326.
- examine all completed lodge certificates, and
- challenge any doubtful certificates
- retain the lodge certificates
- for a maximum of six years, or
- until an ECR is undertaken, if this is within the six year period
- be satisfied that the employee is entitled to receive the tax free allowance under one of the three categories
- dependants - see EIM71308
- financial commitment see EIM71310
- zoning see EIM71309
