Call for evidence on tax treatment of employer-provided living accommodation

Close date: 3 February 2016

The Government invites views on the current tax treatment of employer-provided living accommodation with the aim of finding out whether or not and how to simplify the current rules. The Government considers that the current rules are outdated and unfair. It seeks to establish: the complexities employers currently face; who receives accommodation benefit and on what terms; what, if any, simplification could be delivered; and who may be impacted if steps are taken to make the system simpler.
Call for evidence document: Employer provided living accommodation - call for evidence