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HMRC internal manual

Employment Income Manual

Tax treatment of racehorse training stable staff: board and lodging

Section 62 ITEPA 2003 and Extra-Statutory Concession A60

ESC A60 was withdrawn with effect from 6 April 2010.

Because of the traditional practice of providing board and lodging for stable lads, the Inland Revenue accepts that no tax charge arises to those who for 2015/16 and earlier are in an excluded employment (see EIM20007) if certain conditions are satisfied. The conditions are those that apply to farm workers, see EIM50012.

Where living accommodation is provided, instead of board and lodging, see EIM11351 about possible exemption from charge.