Spring Budget 2017: The government is to consult on proposals to bring the tax treatment of employer-provided accommodation, board and lodgings up to date.
The consultation was announced in the Autumn Statement in November 2016 and confirmed in the Spring Budget 2017 policy paper.
The consultation will include proposals that consider when accommodation should be exempt from tax, and when to support taxpayers during a transition.
Susan Ball, head of employers advisory at Crowe Clark Whitehill, said: “The key will be that the new rules properly reflect today’s working patterns and recognise that some employees have to live in certain accommodation in order to do their jobs; boarding school masters being a clear example.”
