Chapter 3 - 2.3 - Living Expenses for Accommodation

Question 1

In addition to the taxable benefit for the accommodation itself, what is the first thing that there is a further benefit for?

Answer 1

Furniture - use rules for assets lent for private use

Question 2

In addition to the taxable benefit for the accommodation itself, what is the second thing that there is a further benefit for?

Answer 2

Related living expenses paid for by the employer e.g heating, lighting, repairs, cleaning, decoration - use cost to employer less any employee contribution