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Tax and reporting rules for employers providing accommodation for employees

• Overview

  As an employer providing accommodation for your employees, you have…

• What's exempt

  You do not have to report or pay anything to HM Revenue and Customs (HMRC)…

• What to report and pay

  If the accommodation you provide is not exempt, you must report it to HM…

• Work out the value

  To work out the value of living accommodation follow these steps: Use the…

• Technical guidance

  The following guides contain more detailed information about: heating,…

Starting from March 2024, the Ministry of Defence (MOD) will begin introducing a new accommodation offer for our armed forces.

• Updated: 25 June 2026

The People Accommodation Policy Team is responsible for Defence accommodation policy on behalf of Chief Defence Personnel (CDP).

• Updated: 8 April 2026

Accommodation provided by an employer can affect the National Minimum Wage and National Living Wage: offset rates, accommodation charges.

Annual statistics on Service Family Accommodation (SFA) in the UK.

• Updated: 7 July 2015

• Updated: 29 July 2026

Results from the Single Living Accommodation (SLA) Lived Experience Survey. The survey asked Service Personnel in the UK Armed Forces what they want and need from SLA and how SLA is currently being used.

• Updated: 22 September 2022

Help with term-time accommodation when you're studying away from home - what you'll get, eligibility, how to claim.

Annual statistics on Service Family Accommodation (SFA) in the UK for 2010 to 2024.

• Updated: 30 May 2024

How to apply for an accommodation licence for a structure on the River Thames, the licensing requirements, and licence fees.

• Updated: 29 September 2020