Section 14 | Exemption for board or lodging provided to carers

(1)Part 4 of ITEPA 2003 (employment income: exemptions) is amended as follows.

(2)In Chapter 8 (exemptions: special kinds of employees), after section 306 insert—

306ACarers: board and lodging

(1)For the purposes of this section an individual is employed as a home care worker if the duties of the employment consist wholly or mainly of the provision of personal care to another individual (“the recipient”) at the recipient's home, in a case where the recipient is in need of personal care because of—

(a)old age,

(b)mental or physical disability,

(c)past or present dependence on alcohol or drugs,

(d)past or present illness, or

(e)past or present mental disorder.

(2)No liability to income tax arises by virtue of Chapter 10 of Part 3 (taxable benefits: residual liability to charge) in respect of the provision of board or lodging (or both) to an individual employed as a home care worker if the provision is—

(a)on a reasonable scale,

(b)at the recipient's home, and

(c)by reason of the individual's employment as a home care worker.

(3)In section 228 (effect of exemptions on liability under provisions outside Part 2), in subsection (2)(d), after “291” insert “ and 306A ”.

(4)The amendments made by this section have effect for the tax year 2016-17 and subsequent tax years.