EIM21724 - Particular benefits: heating, lighting, cleaning etc. expenses of job-related living accommodation: 10% limit: list of examples of calculating the net amount of the earnings
»Ê¹ÚÌåÓýapp links below are to examples showing how to calculate the amount to be included as taxable benefits in respect of:
- heating, lighting and cleaning the premises
- repairs to the premises, their maintenance or decoration
- the provision of furniture, equipment or other items which are normal for domestic occupation
where the restriction to 10% of net earnings described in EIM21721 to EIM21723 could apply.
All the employees in the examples are provided with job-related living accommodation by reason of their employment and qualify for exemption under section 99 and section 100 ITEPA 2003 (see EIM11331 onwards).
| Guidance | Example |
|---|---|
| EIM21725 | 10% restriction applies |
| EIM21726 | 10% restriction does not apply |
| EIM21727 | Employee makes good some (see EIM21120) of the expense of providing the benefits |
| EIM21728 | Interaction between the 10% restriction and the calculation (see EIM20101) of the amount of earnings to determine whether, for the tax years 2015 to 2016 and earlier only, the employee is in lower-paid employment. |