ECH18170 - Working Rule Agreements (WRA): Example of a Lodge Certificate (Tax Form A)
This is an example of a Lodge Certificate (Tax form A) for
the Heating, Ventilating, Air- Conditioning, Piping and Domestic
Engineering Industry WRA. Tax form B can be found at
ECH18175.
LODGING AWAY FROM PLACE OF RESIDENCE
(Certificate to be signed by the Employee)
I .................... (Block Capitals) certify that I am
incurring extra expense at my lodging address (as shown on form B)
by being employed temporarily away from home and either
- I have continuing financial commitments for the maintenance of my dependants (as defined below) at my permanent residence (shown below),
or
- I have no dependants (as defined below), but have a continuing financial responsibility for the maintenance of my permanent residence situated within the UK (as shown below) at which I live whilst not working away. My permanent residence is either owned by me (freehold or leasehold) or is a tenanted property, for which, under a written agreement on a commercial basis, I have continuing financial obligations.
I certify that my normal permanent residence is:
.....................................................................................................................
.....................................................................................................................
and that my dependants who reside there are:
...................................................-..........
(wife/husband/civil partner)
.............................................................
(dependant child)
.............................................................
(dependant child)
I understand that the above information may be checked and
that in the event of any particulars being incorrect, lodging
allowance will be liable for deduction of income tax.
....................................................
Signature of Employee ................... Date
I, the Employer, certify that to the best of my knowledge and
belief, the details set out above are correct.
....................................................
Signature of Employer .................... Date
WARNING TO APPLICANTS
If you make a false declaration on this form or fail to
notify any change in your circumstances affecting the claim you
have made above, you may be prosecuted. You may also become liable
to pay additional tax and NIC. In you own interests therefore you
must notify the site office immediately of any change in your
circumstances.
DEFINITION OF DEPENDANTS
Definition of dependants who qualify an employee for tax and
NIC free lodging allowance.
- Wife/husband/civil partner with or without dependent
child(ren).
- Dependent child(ren) defined as being below age 18.
- Common law spouse AND dependent child(ren) living together at a
permanent address.
- Common law spouse (but no dependent child(ren)) provided they have been living together at a permanent address for at least two years.
Note for Office Use
In addition to completing this form, employees are required
to sign a form confirming that the payment has been made in
accordance with the Regulations.
For this purpose Form B has been produced and is available
for order from HVCA Publications. Firms may wish to incorporate
Form B into time sheets. If so it is necessary for all the
information produced on Form B to be incorporated into the time
sheet and identified as 'Form B'.
