Living accommodation: exemptions: local authority
Section 98 ITEPA 2003
Part 3 Chapter 5 ITEPA 2003 only applies to living accommodation that is provided by reason of the employment. Where the living accommodation is provided by someone other than the employer, or provided after employment has ceased, see EIM11408.
Where the living accommodation is provided by the employer the legislation deems it to have been provided by reason of the employment. The exception to this rule is where a local authority provides it on terms that are no more favourable than those on which similar accommodation is provided for persons who are not its employees, but who are in similar circumstances.
See also EIM11407 where accommodation is provided in the normal course of family or personal relationships.