Benefit

Since 2017, Sergey has lived in job-related accommodation provided by his employer for Sergey’s personal security. He has an annual gross salary of £60,000 for the tax year 2021/22.

Throughout the tax year 2021/22, Sergey’s employer paid for heating, cleaning and lighting the accommodation at a cost of £7,000. His employer also provided Sergey with furniture on 6 April 2021 at a cost of £10,000.

What is the amount assessable on Sergey in the tax year 2021/22 in relation to the furniture, heating, cleaning and lighting costs?

Answer is 6000.
Why furniture benefit not calculate?