SE03111 - Removal or transfer costs: eligible expenses and benefits: transporting belongings

Paragraphs 11 and 20 Schedule 11A ICTA 1988

This covers the physical removal of domestic belongings from the old residence to the new, and the costs of insuring them in transit.

Removal includes:

• packing and unpacking
• temporary storage, if a direct move from the old residence to the new does not occur (but temporary storage is not an eligible cost if the employee has no intention of moving the belongings to the new residence)
• taking down domestic fittings in the old residence if they are to be taken to the new residence, and reattaching them on arrival there.

The domestic belongings covered are those of the employee and members of his/her family or household.