SE11301 - Accommodation: reason for the charge

Sections 145, 146, 19(1) and 154(2) ICTA 1988

SE11300 to SE11799 deals with cases where an employee is provided with accommodation by reason of his employment. The employee cannot normally convert into money the benefit of being able to live in the provided accommodation. In such cases there is no 'money's worth' so the employee cannot be charged under Section 19 (1)1 ICTA 1988 (see SE00530).

Special tax rules are needed to tax the employee on the value of the accommodation. You will find these rules in Sections 145 and 146 for living accommodation and Section 154(2) for other accommodation such as board and lodging.