PTC-Living accomodation

Urszula

Hi,

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

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