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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Living accommodation: cost of providing living accommodation: definitions

Sections 104 and 112 ITEPA 2003

For the meaning of the cost of providing accommodation for the purposes of Section 105 and 106 ITEPA 2003 see EIM11429. That definition uses the terms a “person involved in providing the accommodation” and “improvements to the property”. This page tells you what those terms mean.

The expression “person involved in providing the accommodation” means any of the following:

  • the employer
  • the person providing the accommodation
  • any person connected with either of them but not the employee himself.

Whether a person is connected with another in this context is determined, via Section 718 ITEPA 2003, by Section 839 ICTA 1988 (see CG14580).

Improvements to the property include additions and extensions but do not include normal repairs and maintenance, such as re-roofing.