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>
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>
The Government keeps all taxes under review.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4399", "label" : {"_value" : "Biography information for Victoria Atkins"} } , "answeringMemberConstituency" : {"_value" : "Louth and Horncastle"} , "answeringMemberPrinted" : {"_value" : "Victoria Atkins"} , "dateOfAnswer" : {"_value" : "2023-07-20", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "194362"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2023-07-20T14:13:30.293Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "Treasury"} , "date" : {"_value" : "2023-07-17", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "NHS: Housing"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask the Chancellor of the Exchequer, if he will make an assessment of the potential effect of changing taxation rules on NHS provided housing to help (a) retain NHS staff and (b) encourage new staff to island communities.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/1442", "label" : {"_value" : "Biography information for Mr Alistair Carmichael"} } , "tablingMemberConstituency" : {"_value" : "Orkney and Shetland"} , "tablingMemberPrinted" : [{"_value" : "Mr Alistair Carmichael"} ], "uin" : "194363"} , {"_about" : "http://data.parliament.uk/resources/45851", "AnsweringBody" : [{"_value" : "Department for Business, Innovation and Skills"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/45851/answer", "answerText" : {"_value" : "
Table 1 shows the number of apprenticeship starts in the 2012/13 academic year by Sector Subject Area for Pendle parliamentary constituency and Lancashire Local Education Authority.<\/p>
<\/p>
Table 1: Apprenticeship Starts by Geography and Sector Subject Area, 2012/13<\/strong><\/p> <\/p><\/td> Pendle Parliamentary Constituency<\/p><\/td> Lancashire Local Education Authority<\/p><\/td><\/tr> Agriculture, Horticulture and Animal Care<\/p><\/td> 20<\/p><\/td> 140<\/p><\/td><\/tr> Arts, Media and Publishing<\/p><\/td> -<\/p><\/td> 20<\/p><\/td><\/tr> Business, Administration and Law<\/p><\/td> 450<\/p><\/td> 4,850<\/p><\/td><\/tr> Construction, Planning and the Built Environment<\/p><\/td> 40<\/p><\/td> 420<\/p><\/td><\/tr> Education and Training<\/p><\/td> 20<\/p><\/td> 280<\/p><\/td><\/tr> Engineering and Manufacturing Technologies<\/p><\/td> 170<\/p><\/td> 1,770<\/p><\/td><\/tr> Health, Public Services and Care<\/p><\/td> 240<\/p><\/td> 3,440<\/p><\/td><\/tr> Information and Communication Technology<\/p><\/td> 20<\/p><\/td> 270<\/p><\/td><\/tr> Languages, Literature and Culture<\/p><\/td> -<\/p><\/td> -<\/p><\/td><\/tr> Leisure, Travel and Tourism<\/p><\/td> 20<\/p><\/td> 340<\/p><\/td><\/tr> Preparation for Life and Work<\/p><\/td> -<\/p><\/td> -<\/p><\/td><\/tr> Retail and Commercial Enterprise<\/p><\/td> 190<\/p><\/td> 2,390<\/p><\/td><\/tr> Science and Mathematics<\/p><\/td> -<\/p><\/td> 10<\/p><\/td><\/tr> Unknown<\/p><\/td> -<\/p><\/td> -<\/p><\/td><\/tr> Total<\/strong><\/p><\/td> 1,150<\/strong><\/p><\/td> 13,930<\/strong><\/p><\/td><\/tr><\/tbody><\/table> Source: Individualised Learner Record<\/strong><\/p> Notes<\/strong><\/p> 1) Volumes are rounded to the nearest ten<\/strong><\/p> 2) \u2018-\u2018 indicates a base value of less than five<\/strong><\/p> 3) Local Education Authority and Parliamentary Constituency are based on the home postcode of the learner.<\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4070", "label" : {"_value" : "Biography information for Matt Hancock"}
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, "answeringMemberConstituency" : {"_value" : "West Suffolk"}
, "answeringMemberPrinted" : {"_value" : "Matthew Hancock"}
, "dateOfAnswer" : {"_value" : "2014-04-07", "_datatype" : "dateTime"}
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, "answeringDeptShortName" : {"_value" : "Business, Innovation and Skills"}
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, "date" : {"_value" : "2014-03-31", "_datatype" : "dateTime"}
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, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask the Secretary of State for Business, Innovation and Skills, how many apprenticeships commenced in each sector in (a) Pendle constituency and (b) Lancashire in the last 12 months.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4044", "label" : {"_value" : "Biography information for Andrew Stephenson"}
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, "tablingMemberPrinted" : [{"_value" : "Andrew Stephenson"}
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