SE21604 - Particular benefits: accommodation, supplies and services: meaning of use for private purposes

Section 155ZA(6) ICTA 1988

For the exemptions for work related benefits where there is insignificant private use ( SE21601 and SE21602), ‘use for private purposes’ means any use that is not use in performing the duties of the employee’s employment.

Use that is at the same time use for employment duties and use for private purposes counts as private use. This means that things provided to an employee that have a dual business and private purpose, for instance a suit of ordinary clothes provided to an employee so that he or she looks smart at work, but which at the same time provides basic warmth and decency to the employee, can never fall within the exemptions.

See SE21605 about whether private use is ‘not significant’.