EIM11439 - Living accommodation: annual value of United Kingdom property: employee responsible for repairs or insurance

Section 105(3) ITEPA 2003

For the measure of annual value for the Section 105 ITEPA 2003 benefit on living accommodation for United Kingdom properties see EIM11434.

An employee may be responsible for the cost of repairs or insurance under the terms of his or her lease or employment. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

As regards the discharge of the employee’s pecuniary liability in respect of such items see EIM00580.