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HMRC internal manual

Employment Income Manual

Tax treatment of members of the police service: living accommodation provided by police authority

A police officer who is provided with living accommodation by the police authority is not chargeable on the benefit arising under Part 3 Chapter 5 ITEPA 2003. The exemption in Section 99(2) applies (see EIM11346 onwards). Such accommodation is maintained and decorated by the police authority but to a basic standard only and the provision of the ancillary maintenance services should not be treated as giving rise to any benefit assessable under Part 3 Chapter 10 ITEPA 2003 (see EIM20001 onwards).

Officers who have entered the police service on or after 1 September 1994 have no entitlement to the payment of housing allowances or to provided accommodation. Those officers who were in service before 1 September 1994 continue to enjoy entitlement to provided accommodation or housing allowance based upon the former rules.