| Benefits Code I and Exemptions and Exclusions |
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for non-employees similarly circumstanced,63 a rule which means that a council house tenant cannot be charged extra rent simply because of working for the council. Rule(a) applies only where the employer is an individual, presumably because only an individual can have domestic family or personal relationships; this leaves open the case of a family business run by a trust where, for example, the owner of the business has died and the estate has not yet been administered. |
If the accommodation is provided by someone other than the employer and so escapes the deeming provision, it may still give rise to tax if it can be shown that the accommodation was in fact provided by reason of the employment (as may be the case if the accommodation is provided by an associated company or trust). |
15A.4.1.3 Scope of Charge |
Section 102 applies to living accommodation;64 it does not apply to ancillary services, which are usually incapable of being turned into money and so will not give rise to any charge, except, perhaps, under section 203 (ex 154). Such liability under section 203 may be capped by section 315 (ex 163).65 |
15A.4.1.4 Exceptions from sections 102, 145: Non-Beneficial Occupation |
If the accommodation is provided by reason of the employment, the cost will still not be chargeable if the taxpayer comes within any of three situations which correspond broadly with non-beneficial occupation which can be derived from the old cases of representative occupation:66 |