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Benefits in kind

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › Benefits in kind

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by JillyB.
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  • February 26, 2024 at 4:01 am #701138
    Anonymous
    Inactive
    • Topics: 53
    • Replies: 46
    • ☆☆

    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

    February 26, 2024 at 5:23 pm #701208
    JillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    The 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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