The employee's salary is £14,000 a year.
Benefits from a provided car, car fuel and a beneficial loan
total £3,800.
In the year the employer paid £900 for the heating and
lighting of job-related living accommodation, which is exempt under
Section 99 or 100 ITEPA 2003 (see
EIM11331).
The employment income for the year will be:
| £ | |
| Salary | 14,000 |
| Car and loan benefits | 3,800 |
| 17,800 | |
| Heating and lighting -
expense of provision £900 (which is
less than 10% of £17,800 = £1,780) | 900 |
| Employment income | 18,700 |
