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HMRC internal manual

Employment Income Manual

Tax treatment of agricultural workers: provision of benefits: general

The Agricultural Wages (Regulation) Acts

The Agricultural Wages (Regulation) Acts provide for the fixing of minimum rates of wages for agricultural workers, generally on a county basis.

For the purpose of the application of the minimum rates, County Agricultural Wages Committees are required to define and put a monetary value on the benefits or advantages received by the worker, for example, provision of house and garden, board and lodging, milk, potatoes and fuel.

The values obtained by the committees in this way are not to be used for tax purposes. The provision of living accommodation (see EIM11346) or boarding and lodgings (see EIM50011 and EIM50012) is unlikely to produce a tax liability. Other benefits received by employees (other than lower paid employees, see EIM20007) will be taxable if their provision gives rise to a cash equivalent (see EIM21110).