The measure of annual value for the Section 105 ITEPA 2003
provided living accommodation benefit for United Kingdom properties
is the gross rating value of the property (see
EIM11434).
Some United Kingdom properties have no figure of gross rating
value set for them. This happens for some properties built in
recent years after the general rating system ceased in most parts
of the United Kingdom. In those cases an estimate has to be made of
what the gross rating value would have been for the property.
The onus is on the employer to provide this figure. In most
cases you will probably accept what the employer suggests as the
amounts at stake are likely to be small. But if you do want to
check the figure in worthwhile cases then you need to ask the
District Valuer for help (see
EIM11437).
