EIM11352 - Living accommodation exemption: the customary test: classes of employee

Section 99(2) ITEPA 2003

You can accept that the following classes of employee satisfy the customary test in Section 99(2) ITEPA 2003 (see EIM11346). If the employee also satisfies the better performance test then Part 3 Chapter 5 ITEPA 2003 does not apply to the living accommodation provided for them (see EIM11349):
- veterinary surgeons assisting in veterinary practices - managers of camping and caravan sites living on or adjacent to the site.

For a list of classes of employees that we accept meet both the customary and better performance tests see EIM11351.