The exemption for relocation expenses and benefits applies only to certain types of expense or benefit. These are:

• disposal or intended disposal of old residence (for more detail look at EIM03109)
• acquisition or intended acquisition of new residence (for more detail look at EIM03110)
• transporting belongings (for more detail look at EIM03111)
• travelling and subsistence (for more detail look at EIM03112 to EIM03119)
• domestic goods for the new residence (for more detail look at EIM03120)
• bridging loans (for more detail look at EIM03121 to EIM03125).

Some costs of relocating do not qualify for the exemption. Follow this link for costs that do not qualify.

Level 3 Table of Contents