ECH18080 - Working Rule Agreements (WRA): Lodging Allowance Conditions of Payment and Action Required by ECO
When payments of a lodging allowance
ECH18075 are identified during the
review the CIO should Check that all of the following conditions
have been met, before accepting the payment as satisfactory.
The Employee
- has stayed away overnight
- has incurred accommodation costs
- has met the conditions of recruitment or transfer listed at EIM50625
- has completed an acceptable lodge certificate
- is entitled to receive the tax free lodging allowance under one of the following categories
-
- dependants - see EIM71308
- financial commitment - see EIM71310
- zoning - see EIM71309
In addition the CIO should confirm that the employer had adopted safeguards against accepting false applications by asking (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- whether all completed lodge certificates are examined
- how the information shown on the certificate is checked and
- if dubious certificates are challenged.
For guidance on caravans used for lodging see ECH18120 or reimbursements of actual accommodation costs see ECH18095
