questionText: To ask the Chancellor of the Exchequer, which (a) posts and (b) occupations are exempt from provided or subsidised accommodation being considered as a benefit-in-kind by HMRC for income tax purposes.
answerText: Where an employer provides living accommodation to an employee it is usually taxable as a benefit in kind. Accommodation can be provided exempt from tax, providing it meets these conditions: employees cannot do their work properly without it, for example ...
heading: Fringe Benefits: Housing