Persons providing living accommodation for employees by reason
of their employment can be required to provide information about
the value of the benefit. Normally an employer will declare the
value on form P9D or P11D as appropriate. If the employer fails to
do so, or it is necessary to check the employer's figures, ask the
employer to state the gross or net rating value.
If the employer quotes a net figure you need to convert it
to the corresponding gross figure. Assuming the net figure is at
least £80 you can convert it to the gross figure by using a
formula:
Whilst the onus is on the employer to provide the information
you can get the gross rating value figure from the District Valuer
(see
EIM11437).
If it is necessary to apportion a gross rating value, the
apportionment should be negotiated without reference to the
District Valuer.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
If, exceptionally, a valuation is required for a derated
agricultural property, report the full facts to Corporation Tax and
VAT Group (in Northern Ireland, the Director's Office).
If, exceptionally, a conversion you have made from a net
rating value to a gross rating value is not accepted for a property
in Northern Ireland make a report to the Director's Office in
Northern Ireland before you make an appealable decision.
