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<p>Accommodation can be exempted from tax, providing it meets certain conditions which
are set out in HMRC guidance. These rules 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 has no plans to make changes
to the tax rules or guidance in this area, but does keep all taxes under review.</p><p>
</p><p>The government recognises the critical role police officers play in our communities.
However, policing and housing are devolved to the Scottish Parliament and the provision
of broader support in these areas, beyond tax relief, is therefore a matter for the
Scottish Government.</p>
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