EIM11306 - Accommodation: earnings within
Section 62 ITEPA 2003
Section 62 ITEPA 2003
Section 6 ITEPA 2003 charges employment income from general
earnings and specific employment income. Section 7 ITEPA 2003
explains that general earnings include:
- earnings within Section 62 ITEPA 2003
and
- any amount treated as earnings under the
benefit code (see
EIM00510).
There are four possible ways accommodation counts as earnings
under Section 62.
- The employee owns or rents the
accommodation. The employer pays rent allowance or extra salary
(see
EIM11307).
- The employer provides accommodation. The
employee has a continuing right to choose a higher wage instead
(see
EIM11308).
- The employer provides accommodation. The
employer pays a gross wage from which rent is deducted (see
EIM11309).
- The employer provides accommodation. The
employee is allowed to sub-let the accommodation (see
EIM11310).
In any case where earnings arise under both Section 62 and Part
3 Chapter 5 ITEPA 2003, then Section 109 ITEPA 2003 stops the
accommodation being charged twice (see
EIM11311).
