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<p>Where an employer provides living accommodation to an employee and it is not within
the scope of any exemptions, the cost of providing that accommodation will be taxable
as a benefit-in-kind.</p><p> </p><p>The tax rules for employer provided accommodation
apply to the whole of the UK and are consistent across different employers. This ensures
the UK tax system is simple, easy to understand, and limits the risk of abuse.</p><p>
</p><p>The Government keeps all taxes under review.</p>
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