SE21710 - Benefits: furniture

If furniture is provided for the use of a director or employee within Part V Chapter II ICTA 1988 by reason of the employment, the chargeable benefit should be calculated as in SE21615 to SE21617. But no charge will arise if the furniture is on the employer's premises and is used by the employee solely in performing his duties ( SE21601).

If furniture is provided in job-related living accommodation the chargeable benefit may be capped to 10% of the employee’s net emoluments ( SE21720).