EIM11337 - Living accommodation exemption:
meaning of representative occupier
Former representative occupier posts can qualify for exemption
from any benefit arising under Part 3 Chapter 5 ITEPA 2003 on
provided living accommodation (see
EIM11336). A representative occupier is
an employee:
- who resides in a house provided rent free
by the employer and
- who as a term of the contract of
employment is required to reside in that particular house and is
not allowed to reside anywhere else and
- whose occupation of the house is for the
purpose of the employer, the nature of the employment being such
that the employee is reasonably required to reside in it for the
better and more effectual performance of the duties.
See Tennant v Smith (3TC158), Reed v Cattermole (21TC35) and
Gray v Holmes (30TC467).
