PTC-Living accomodation

Urszula Registered Posts: 14 New contributor 🐸

I hope you can help me.

If a company provides an employee with the company house, it will cause a tax implication for the employee. Is there any particular time how long the employee can live in that kind of accomodation without paying the tax on it?

I could not find anything in a text book about a lenght of the time. However, I have come across a task in my revision pack for PTC saying that if the employee lives in the company house for one month, it can be treated as a temporary accomodation and there is no need to pay a tax on it.
I would like to define the temporary accomodation. How long can you live in there without causing a tax implication?

Thank you for your respond in advance.


  • Esme
    Esme Registered Posts: 711 Epic contributor 🐘
    There is nothing in my book about amounts of time, the only exemptions are;

    If the employer is a representative occupier (caretaker)

    If it is customary to provide the employee with accomodation in that particular job (vicar)

    The accomodation is provided for security reasons
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