EIM21665 - Particular benefits: board and lodging

Free board and lodging is not usually chargeable under Section 62 ITEPA 2003 because it cannot usually be converted into money (see EIM01020).

Where a director or employee, except one in an excluded employment (see EIM20007), is provided with free board and lodging by reason of the employment the expense incurred in providing it is a chargeable benefit.

As regards agricultural workers see EIM50011.