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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
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Tax treatment of people employed in the prison service: living accommodation provided by the prison authority

Prison governors, officers and chaplains, who, by reason of their employment, occupy living accommodation provided by the prison authority are within the exemption from charge provided by Section 99 ITEPA 2003 (see EIM11346 onwards).

Such accommodation is maintained and decorated by the prison authority to a basic standard only and the provision of ancillary maintenance services should not be treated as giving rise to a taxable benefit (see EIM20001 onwards).