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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Living accommodation exemption: the better performance test: practical considerations

Section 99(2) ITEPA 2003You may accept that the better performance test (see

EIM11349) is met in practice if:
* the employee is required to be on call outside normal hours and * the employee is in fact frequently called out and * the accommodation is provided so that the employee may have quick access to the place of employment or other place to which the employee is called.Before exemption can be given the customary test has also to be satisfied (see