EIM11336 - Living accommodation exemption: representative occupiers

Employees who were treated as representative occupiers up to 5 April 1977 (see EIM11337) should be treated as exempt provided circumstances remain unchanged. This also applies to employees who succeed to a particular post regarded as carrying representative status.

This exemption is an extra statutory concession (ESC) and is not in the legislation. It was a practical measure introduced when the current living accommodation legislation started from 6 April 1977. For more background and practical advice on how to deal with cases that may qualify for this exemption see EIM11338.

If this exemption is due see EIM11332 for the connected exemptions and relief that can also be given. There can still be a charge on accommodation services provided such as heat and light (see EIM11521).

Withdrawal of the concessionary treatment

This ESC will be withdrawn from 6 April 2021 (See EIM11339). Announcing this policy change now should allow both employers and employees affected by the ESC’s pending withdrawal to make the necessary contractual arrangements. It will also give time for employers to consult with HMRC on an employee’s possible entitlement to existing statutory exemptions where they may be affected by this change.