SE21720 - Benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation

Section 163 ICTA 1988

Directors and employees within Part V Chapter II ICTA 1988 provided with living accommodation by reason of their employment are chargeable on its value under the rules relating to all employees in Section 145 ICTA 1988 and Section 146 ICTA 1988 ( SE11301 onwards).

They may also be chargeable under Section 154 ICTA 1988 in respect of any other benefits provided in connection with the living accommodation such as:

• heating and lighting the accommodation
• the repair, maintenance and decoration of the interior (but see SE21611 as regards certain structural repairs)
• the cost of servants, gardeners etc
• provision of furniture, domestic appliances and other equipment ( SE21710).

There is a limit to the amount which can be charged as a benefit in respect of certain of these items where a director or employee is provided with job-related living accommodation ( SE21721).