living accommodation benefit provided for the employee by the employer
The concession for representative occupiers relates to posts which existed before 6 April 1977 where an employee: In correspondence, it was noted that the call for evidence on employer-provided accommodation commented that there are a significant number of employers who are reliant on this exemption. The ‘annual value’ for a property is the rent which it might reasonably be expected to fetch if the tenant met the costs usually associated with a tenant and the landlord undertook to cost of repairs, insurance and other expenses usually met by the landlord. Don’t include personal or financial information like your National Insurance number or credit card details. You’ll pay tax on your living accommodation regardless of the amount of income that you receive, unless you qualify for an exception. Copyright © 2020 Chartered Institute of Taxation (CIOT). Alternatively, if the employers do not pay any rent (e.g. All content is available under the Open Government Licence v3.0, except where otherwise stated, Living accommodation (Self Assessment helpsheet HS202), nationalarchives.gov.uk/doc/open-government-licence/version/3, Coronavirus (COVID-19): guidance and support, Transparency and freedom of information releases, the accommodation is necessary for you to do your job properly, it’s customary to have living accommodation with the job and it means you perform your job better, you face a special threat to your security because of your job, and the living accommodation is in place to help protect you, agricultural workers living on farms or estates, stewards and green-keepers who live on the premises, pub and off-license managers who live on the premises, resident caretakers and wardens of sheltered housing who live on the premises and are on call 24 hours a day, police officers and Ministry of Defence police, members of HM Forces and the Diplomatic Service, clergymen and ministers of religion, unless engaged on administrative duties only, managers of newspaper shops that have paper rounds only, boarding school head teachers and other teachers with pastoral responsibilities outside normal school hours, vets who live close to the practice and who respond regularly to emergency calls, managers of camping and caravan sites living on, or near to, the premises who respond regularly to emergency calls, stable staff and key workers of racehorse trainers who live close to the stables, A is the number of days in the tax year that the employer provides accommodation, B is the term of the lease (in days) taking into account any leap years, C is the total amount of lease premium the employer pays, A is 187 days (1 October 2016 to 5 April 2017). occupies the house for the purpose of the employer, the nature of the employment being such that the employee is reasonably required to reside in it for the better and more effective performance of the duties. An additional charge applies if the living accommodation that is provided to the employee costs more than £75,000. This publication is available at https://www.gov.uk/government/publications/living-accommodation-hs202-self-assessment-helpsheet/the. If there is no rateable value set, the District Valuer can confirm or provide a figure. This will apply to newer properties. Unfortunately, in HMRC's opinion, the ESC on representative occupiers does not meet these conditions and is being withdrawn with effect from 6 April 2021. Employers are reminded that an exemption applies to expatriate employees, living in South Africa temporarily, away from their usual place of residence. The cash equivalent of the basic charge is £6,900. HMRC has identified the current tax treatment of individuals provided by their employers or by reason of their employment with living accommodation as 'representative occupiers' as an extra statutory concession (ESC). The starting point is to work out the basic charge. Example: Acme Mining, Inc., provides its miner-employees with lodging at a mine site where there are no other living accommodations in the area, winter travel conditions are hazardous, and the job often requires 12 hour night shifts.
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