Benefit in kind – Accommodation, Capital contribution deduction.

A capital contribution would be towards the cost of the asset – this would usually be seen in respect of a car benefit where it would be deducted from the list price and a revenue contribution (towards the running costs) would be deducted from the assessable benefit itself.
I have never seen an example where an employee would make a capital contribution towards the cost of a property!! All I have ever seen is where rent is paid by the employee and this is deducted from the assessable benefit which of course includes the annual value.
You are going to have to show me the full detail of what you have read for me to be able to deal with that statement.
When you refer to running costs paid by the employee not being deducted, then that question is easily answered. If the company paid the running expenses they would be an assessable benefit – if the employee pays those expenses then there is simply NO assessable benefit! You do not also deduct from the calculation of the benefit itself as the employee should be paying those expenses anyway!!