EIM68502 - Tax treatment of racehorse training stable staff: board and lodging
Section 62 ITEPA 2003 and Extra-Statutory Concession A60
ESC A60 was withdrawn with effect from 6 April 2010.
Because of the traditional practice of providing board and lodging for stable lads, the Inland Revenue accepts that no tax charge arises to those who for 2015/16 and earlier are in an excluded employment (see EIM20007) if certain conditions are satisfied. »Ê¹ÚÌåÓýapp conditions are those that apply to farm workers, see EIM50012.
Where living accommodation is provided, instead of board and lodging, see EIM11351 about possible exemption from charge.