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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Accommodation: meaning of living accommodation

Part 3 Chapters 5 and 10 ITEPA 2003

Part 3 Chapter 5 deals with living accommodation whereas Part 3, Chapter 10 deals with accommodation (other than living accommodation). The chapters have different measures of the benefits in some cases. So sometimes we have to decide what is living accommodation and what is other accommodation.

There is no statutory definition of living accommodation and so it is given its everyday meaning. Examples of what is clearly living accommodation are houses, flats, houseboats, holiday villas and apartments.

By contrast it does not cover accommodation in a hotel room, other forms of board and lodging and non-residential accommodation such as a workshop, garage or office. These items are all accommodation (other than living accommodation).

The HMRC view is that living accommodation is something that gives the occupant the necessary facilities to live domestic life independently without reliance on others to supply basic needs. In practice we would be looking for an individual to at least have the use of a refrigerator and full cooking facilities, even if such facilities are shared.