UUÂãÁÄÖ±²¥

Lodging


Produced by Tolley in association with
Employment Tax
Guidance

Lodging


Produced by Tolley in association with
Employment Tax
Guidance
imgtext

Introduction

Where an employer provides an employee with living accommodation or some form of board and lodging, there may be a taxable benefit depending on the nature of the provision of the benefit. There is, however, a wide range of exemptions from the charge to tax.

This guidance note is specifically concerned with the provision of lodging as opposed to the provision of living accommodation. There is detailed information on the provision of living accommodation in the Living accommodation guidance note.

Lodging

An employer provides lodging if he provides the employee with a place to sleep along with meals.

This is different to the provision of living accommodation, which is where the employer provides for the employee accommodation that is sufficient to allow the employee to live domestic life independently without any reliance on others for his basic needs.

The provision of lodging is more common in some industries than others, eg in agriculture and construction.

The

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

TAKE A FREE TRIAL
Philip Rutherford
Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company

Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties.   Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

Powered by
  • 14 Sep 2022 11:02

Home/ Tolley Tax Guidance/ Employment Tax / Providing benefits to employees

Popular Articles

Owner-Managed Businesses

Trade or hobby

Trade or hobbyInteraction of hobby farming rules and commercialityFarming has its own set of ‘hobby farming rules’, which historically have stated that a profit must be made every six years. This is known as ‘the five-year rule’, in that there can be five years of losses but there must be a profit

14 Jul 2020 13:50 | Produced by Tolley Read more Read more
Trusts and Inheritance Tax

Tax on UK resident beneficiaries of non-resident trusts ― overview

Tax on UK resident beneficiaries of non-resident trusts ― overviewIntroductionUK resident beneficiaries of non-resident trusts are subject to UK tax on payments or benefits received from the trust. They are liable for income tax on income distributions from the trust and they may also be liable to

14 Jul 2020 13:47 | Produced by Tolley Read more Read more
Corporation Tax

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more