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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,…

Find out when you need to pay VAT if you provide holiday accommodation, caravans and camping facilities.

• Updated: 5 August 2022

Find out about the tax treatment of other types of travel and related expenses such as training courses, removal expenses, car parking and overnight expenses.

• Updated: 28 March 2014

Find out how the Valuation Office Agency (VOA) calculates rateable values for hotels.

• Updated: 26 November 2025

How to tax living accommodation given to employees.

• Updated: 30 December 2019

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

• Updated: 28 January 2025

Find out more information on expenses, payments and benefits that are non-taxable.

• Updated: 9 March 2021

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

• Updated: 23 December 2025

Find out about the benefits and facilities where special taxing rules apply.

• Updated: 30 December 2019

Find out the scale rate expenses for accommodation and subsistence paid to employees who travel outside of the UK.

• Updated: 26 March 2020