Part 3

Employment income: earnings and benefits etc. treated as earnings
Chapter 5

Taxable benefits: living accommodation

Living accommodation

Living accommodation to which this Chapter applies
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1
This Chapter applies to living accommodation provided for—
a
an employee, or
b
a member of an employee’s family or household,
by reason of the employment.
2
Living accommodation provided for any of those persons by the employer is to be regarded as provided by reason of the employment unless—
a
the employer is an individual, and
b
the provision is made in the normal course of the employer’s domestic, family or personal relationships.