This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Living accommodation exemption: representative occupiers

Employees who were treated as representative occupiers up to 5 April 1977 (see EIM11337) should be treated as exempt provided circumstances remain unchanged. This also applies to employees who succeed to a particular post regarded as carrying representative status.

This exemption is not in the legislation. It was a practical measure introduced when the current living accommodation legislation started from 6 April 1977. For more background and practical advice on how to deal with cases that may qualify for this exemption see EIM11338.

If this exemption is due see EIM11332 for the connected exemptions and relief that can also be given. There can still be a charge on accommodation services provided such as heat and light (see EIM11521).