Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Exceptions

  • Section 98 Accommodation provided by local authority
  • Section 99 Accommodation provided for performance of duties
  • Section 100 Accommodation provided as result of security threat
  • Section 100A Homes outside UK owned through company etc
  • Section 100B Section 100A(1): exceptions
  • Section 101 Chevening House
  1. Exceptions
  2. Accommodation provided for performance of duties

Section 99 | Accommodation provided for performance of duties

From legislation.gov.uk

(1)In section 102 (benefit of accommodation treated as earnings) subsection (1A) (accommodation provided otherwise than pursuant to optional remuneration arrangements) does not apply to living accommodation provided for an employee if it is necessary for the proper performance of the employee’s duties that the employee should reside in it.F1

(2)In section 102 (benefit of accommodation treated as earnings) subsection (1A) does not apply to living accommodation provided for an employee if—F2

(a)it is provided for the better performance of the duties of the employment, and

(b)the employment is one of the kinds of employment in the case of which it is customary for employers to provide living accommodation for employees.

(3)But if the accommodation is provided by a company and the employee (“E”) is a director of the company or of an associated company, the exception in subsection (1) or (2) only applies if, in the case of each company of which E is a director—

(a)E has no material interest in the company, and

(b)either—

(i)E’s employment is as a full-time working director, or

(ii)the company is non-profit-making or is a charitable company.F3

(4)“Non-profit-making” means that the company does not carry on a trade and its functions do not consist wholly or mainly in the holding of investments or other property.

(5)A company is “associated” with another if—

(a)one has control of the other, or

(b)both are under the control of the same person.

Notes

  1. F1

    Words in s. 99(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 9(2)

  2. F2

    Words in s. 99(2) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 9(3)

  3. F3

    Words in s. 99(3)(b)(ii) substituted (coming into force for the tax year 2012-13 and subsequent tax years) by Finance Act 2010 (c. 13), Sch. 6 paras. 17(2), 34(2); S.I. 2012/736, art. 13

PreviousNext
PrivacyTerms