Expenses and benefits: accommodation


As an employer providing accommodation for your employees, you have certain tax, National Insurance and reporting obligations.

What’s included

As well as the costs of the accommodation itself, this includes:

  • Council Tax
  • water and sewerage charges
  • heating, lighting and cleaning
  • repair, maintenance and decoration
  • furniture for daily use
  • staff for upkeep of accommodation, for example gardeners and cleaners