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Section 393B(3)(d) Income Tax (Earnings and Pensions) Act 2003

Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 S.I. 2007 No.3537

The provision of a living accommodation related benefit which has the character of a relevant benefit can be an excluded benefit in certain circumstances.

Removal expenses

Where a benefit is provided in relation to a change of residence referred to in EIM15022 it will be an excluded benefit provided if it would have been within S271 if provided in the course of the employment. S271 (extended by S280) covers the costs of moving belongings, insuring them during the move and the costs of temporary storage (see EIM03111).

If the cash equivalent of this benefit exceeds 拢8,000 then the excess is not within this paragraph as far as determining whether it is an excluded benefit.

See EIM15024 where provision is to a member of the employee鈥檚 family.

Repairs and alterations to living accommodation

Such work will be an excluded benefit if:

• there would have been no liability by virtue of S313 ITEPA if it had been carried out on living accommodation provided by reason of the employee鈥檚 employment (see EIM21620)
• it鈥檚 carried out on any of the accommodation described in EIM15022
• the work does not cause the accommodation to become 鈥榠mproved property鈥� (see EIM15022)

See EIM15024 where provision is for the benefit of an employee鈥檚 family.

Council Tax etc paid for living accommodation

Payments or reimbursements of council tax or rates, water or sewerage charges will be an excluded benefit if:

• S314 ITEPA would have applied if the accommodation had been provided by reason of a person鈥檚 employment, and
• they are in respect of living accommodation described in section 314(1) ITEPA 2003.

See EIM15024 where the provision is to a member of the employee鈥檚 family.