SDLTM04080 - Scope: How much is chargeable: Non-cash consideration: Purchaser is vendor바카라 사이트™s employee FA03/SCH4/PARA12
Special rules might apply if the vendor is an employer and the purchaser his employee.
Where the accommodation is to be regarded as provided accommodation for employment purposes, the consideration is the higher of the market value rent or the amount treated as the employee바카라 사이트™s employment income.
If the provision is exempt from charge to Income Tax as employment income there is no chargeable consideration for Stamp Duty Land Tax (SDLT) purposes.
In any other case the chargeable consideration is not less than the market value of the subject matter of the transaction.