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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Living accommodation exemption: special security arrangements: practical considerations

Section 100 ITEPA 2003

There is a special security exemption (see EIM11361) for living accommodation provided to an employee. You will see from the use of the word special that the conditions to qualify for relief are very difficult to meet. The sort of person who may qualify is an employee under a genuine terrorist threat to his or her life.

Note that the special threat must be to the employee’s well being and not a threat against property. This exemption does not apply where an employee is provided with living accommodation to provide security against attacks on an employer’s premises or stock.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)