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»Ê¹ÚÌåÓýapp Agricultural Wages (Regulation) Acts

»Ê¹ÚÌåÓýapp Agricultural Wages (Regulation) Acts provide for the fixing of minimum rates of wages for agricultural workers, generally on a county basis.

For the purpose of the application of the minimum rates, County Agricultural Wages Committees are required to define and put a monetary value on the benefits or advantages received by the worker, for example, provision of house and garden, board and lodging, milk, potatoes and fuel.

»Ê¹ÚÌåÓýapp values obtained by the committees in this way are not to be used for tax purposes. »Ê¹ÚÌåÓýapp provision of living accommodation (see EIM11346) or boarding and lodgings (see EIM50011 and EIM50012) is unlikely to produce a tax liability. Other benefits received by employees (other than lower paid employees, see EIM20007) will be taxable if their provision gives rise to a cash equivalent (see EIM21110).