EIM11351 - Living accommodation
exemption: customary and better performance: classes of
employee
Section 99(2) ITEPA 2003
You can accept the following classes of employee get the living
accommodation exemption available under Section 99(2) ITEPA 2003
(see
EIM11346):
- police officers (see
EIM68150)
- Ministry of Defence police
- prison governors, officers and chaplains
(see
EIM68310)
- clergymen and ministers of religion unless
engaged on purely administrative duties (see
EIM60020)
- pre-registration house officers before 1
August 2008 (see
EIM61012)
- members of HM Forces
- members of the Diplomatic Service
- managers of newsagent shops that have
paper rounds, but not those that do not
- managers of public houses living on the
premises
- managers of traditional off-licence shops,
that is those with opening hours broadly equivalent to those of a
public house, but not those only open from 9 until 5 or
similar
- in boarding schools where staff are
provided with accommodation on or near the school premises
- head teacher
- other teachers with pastoral or other irregular
contractual responsibilities outside normal school hours (for
example house masters)
- bursar
- matron, nurse and doctor
(boarding schools include schools where some of the
pupils are boarders)
- stable staff of racehorse trainers who
live on the premises and certain key workers who live close to the
stables.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
There are some classes of employees for whom we accept that the
customary test is met but for whom the better performance test has
to be considered in each individual case. For a list of these
classes of employees see
EIM11352.
