Job related accomadation. Taxable Benefit?

Petewilson · 19 June 2017 at 10:57PM

Hi. I'm a pub manager and have to live on the premises for pub security reasons and the essential need to be on call of my job. I cuŕrently pay for my accomadation as a taxable benefit. Is there any exception from this due to my job. I've also seen that some councils give a 50% reduction to council tax for certain workers. Is this a council by council exemption or nationwide? Just had our first child and any money we can save would be great. Thanks for your help.

00ec25 · 19 June 2017 at 11:37PM

benefit in kind
potentially yes, you should not be subject to a benefit in kind charge if you are the pub MANAGER. However, you precise circumstances and exactly how the brewery employ you could affect that

read:
https://www.gov.uk/government/uploads/system/uploads/attachment.../hs202.pdf

Is my living accommodation exempt from tax?
Some living accommodation provided directly by your employer because of your employment is exempt from tax. This does not apply where an employer pays monetary accommodation allowances. The rules for exemption are that:
• the living accommodation is necessary for the proper performance of the duties of your job, or
• you are in the kind of employment where it is customary for living accommodation to be provided and the living accommodation allows you to perform your duties better, or
• you face a special threat to your security because of your job, and you live in the living accommodation as a part of special security arrangements in force to protect you.
Most company directors cannot claim exemption under the first two
categories. Ask the Self Assessment Orderline for booklet 480 Expenses and benefits – A tax guide or go to hmrc.gov.uk/guidance/480.pdf if you want more details about this.
The main occupations which satisfy the rules for exemption are:
• agricultural workers living on farms or agricultural estates
• lock-gate and level crossing gatekeepers
• caretakers who live on the premises for which they are responsible where they are on call outside normal working hours
• stewards and greenkeepers who live on the premises they look after
• managers of public houses who live on the premises
• wardens of sheltered housing who live on the premises where they are on call outside normal working hours
• police officers and Ministry of Defence police
• prison governors, officers and chaplains
• clergymen and ministers of religion, unless engaged on administrative duties only
• members of HM Forces
• members of the Diplomatic Service
• managers of newspaper shops that have paper rounds
• managers of traditional off-licences, that is, those with opening hours equivalent to a public house
• in boarding schools where staff are provided with accommodation on or near the school premises – the head teacher, other teachers with pastoral or other irregular contractual responsibilities outside normal school hours (for example, housemaster), bursar, matron, nurse and doctor
• veterinary surgeons who live close to the practice in order to respond regularly to emergency calls
• managers of camping and caravan sites living on, or near to, the premises
• stable staff of racehorse trainers, who live on the premises and certain key workers who live close to the stables.

council tax
each council has discretion to set its own level of discounts, yours may offer 50% or may offer 0%. Go read their website

Job related accomadation. Taxable Benefit?

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