A police officer who is provided with living accommodation by
the police authority is not chargeable on the benefit arising under
Part 3 Chapter 5 ITEPA 2003. The exemption in Section 99(2) applies
(see
EIM11346 onwards). Such accommodation is
maintained and decorated by the police authority but to a basic
standard only and the provision of the ancillary maintenance
services should
not be treated as giving rise to any benefit
assessable under Part 3 Chapter 10 ITEPA 2003 (see
EIM20001 onwards).
Officers who have entered the police service on or after 1
September 1994 have no entitlement to the payment of housing
allowances or to provided accommodation. Those officers who were in
service before 1 September 1994 continue to enjoy entitlement to
provided accommodation or housing allowance based upon the former
rules.
