Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation
Section 315 ITEPA 2003
Employees provided with living accommodation by reason of their employment are in receipt of employment income under Part 3 Chapter 5 ITEPA 2003 (see EIM11301 onwards).
They may also be provided with other benefits in connection with the living accommodation such as:
- heating and lighting the accommodation
- the repair, maintenance and decoration of the interior (but see EIM21620 as regards certain structural repairs)
- the cost of servants, gardeners etc
- provision of furniture, domestic appliances and other equipment (see EIM21710).
Unless for 2015/16 and earlier the employee is in lower-paid employment, as these other benefits are employment related they come within Part 3 Chapter 10 ITEPA 2003.
There is a limit to the amount that can be charged as a benefit in respect of certain of these items where a director or employee is provided with job-related living accommodation (see EIM21721).