Part 4

Employment income: exemptions
Chapter 7

Exemptions: removal benefits and expenses

Benefits and expenses within this Chapter

Transporting belongings
280
1
The following benefits are within this section—
a
the transportation of domestic belongings from the employee’s former residence to the employee’s new residence, and
b
the effecting of insurance to cover such transportation.
2
The following expenses are within this section—
a
expenses connected with such transportation, and
b
the costs of any such insurance.
3
In this section—
- “domestic belongings” means belongings of the employee or of members of the employee’s family or household, and
- “transportation” includes—
  1. packing and unpacking belongings,
  2. temporarily storing them, where there is not a direct move from the former to the new residence,
  3. detaching domestic fittings from the former residence, where they are to be taken to the new residence, and
  4. attaching domestic fittings to the new residence and adapting them, where they are brought from the former residence.
Pt. 4 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 26(3)