No taxable benefit if accomodation is job related ( security reasons, better performance, necessary)
Expenses such as lighting and heating taxable if paid my employer .
When the accomodation is job related, taxable limit is 10% of other employment income .
I didn't understand the last statement, please explain
Thanks
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Benefits in kind
2y agoThe 10% JRA limit applies to expenses - heat, light, cleaning and repairs etc.
The total accomodation BIK taxed on a JRA employee is limited to 10% of "net earnings":
This is employment income (including all assessable benefits other than living accomodation expenses listed above.
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