EIM68150 - Tax treatment of members of the police service: living accommodation provided by police authority
Officers who entered the police service on or after 1 September 1994 have no entitlement to the payment of housing allowances or to provided accommodation. Officers who were in service before 1 September 1994 may continue to enjoy entitlement to provided accommodation or housing allowance based upon their police authority's former rules.
The exemption in Section 99(2) ITEPA 2003 no longer applies to police officers, regardless of when they started service, because it is no longer customary for police officers to be provided with living accommodation.