Chapter 3 - 1.6 - Job Related Accomodation

Question 1

Under what circumstance is the provision of living accommodation not taxable?

Answer 1

If it is job-related

Question 2

What conditions are valid to be seen as job-related?

Answer 2

• Necessary for performance of duties e.g teacher
• Customary to be provided e.g prisoner governor
• Provided for security e.g soldier barracks

Question 3

A director will only qualify for necessary or customary job-related accommodation if:

Answer 3

• The director owns no more than 5% shares in the company
  AND
• The director is a full-time working director (unless the company is charity/non-profit making)