EIM11361 - Living accommodation exemption: special security arrangements

Section 100 ITEPA 2003

Part 3 Chapter 5 ITEPA 2003 does not apply to living accommodation provided for an employee where:

• there is a special threat to the employee's security and
• special security arrangements are in force and
• the employee resides in the accommodation as part of those arrangements.

In practice very few people qualify for this exemption (see EIM11362).