EIM21720 – Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation

Section 315 ITEPA 2003

Employees provided with living accommodation by reason of their employment are in receipt of employment income under Part 3 Chapter 5 ITEPA 2003 (see EIM11301 onwards).

They may also be provided with other benefits in connection with the living accommodation such as:

• heating and lighting the accommodation
• the repair, maintenance and decoration of the interior (but see EIM21620 as regards certain structural repairs)
• the cost of servants, gardeners etc
• provision of furniture, domestic appliances and other equipment (see EIM21710).

Unless the employee is in lower-paid employment, as these other benefits are employment related they come within Part 3 Chapter 10 ITEPA 2003.

There is a limit to the amount that can be charged as a benefit in respect of certain of these items where a director or employee is provided with job-related living accommodation (see EIM21721).