»Ê¹ÚÌåÓýapp

Part 2 ITEPA 2003

Many employers have arrangements to compensate employees for having to move to higher cost housing areas when they are compulsorily transferred. »Ê¹ÚÌåÓýapp compensation payments are generally described as Additional Housing Cost Allowances (AHCA). »Ê¹ÚÌåÓýapp payments are taxable under Part 2 ITEPA as earnings from the employment or a benefit by reason of the employment.