EIM15024 - Employer-financed retirement benefits schemes: excluded benefits: living accommodation and related benefits: benefits provided to employee's family
Section 393B(3)(d) Income Tax (Earnings and Pensions) Act 2003
Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations 2007 S.I. 2007 No.3537
See EIM15022 for provision to the employee바카라 사이트™s family of accommodation that was provided for the performance of duties.
The regulations relating to living accommodation and related costs include a number of circumstances in which the provision of a benefit which has the character of a relevant benefit to the employee바카라 사이트™s family is also an excluded benefit. Those circumstances are after any of the following events:
- the employee바카라 사이트™s death, (but see below further conditions for living accommodation provided to the families of deceased ministers of religion)
- the employee바카라 사이트™s taking up residence elsewhere as a result of ill-health, disability, infirmity or other physical or mental condition
- the employee바카라 사이트™s taking up residence elsewhere following a separation, annulment or divorce of a marriage or the nullity or dissolution of a civil partnership
In the last 2 circumstances, the ex-spouse or ex-civil partner shall be treated as a member of the employee바카라 사이트™s family.
Families of deceased ministers of religion may continue to receive living accommodation as excluded benefits, so long as the death of the minister occurs when:
- the minister was employed as a minister of religion immediately preceding death or
- if the minister died after retiring, the minister must have either been employed as a minister of religion for the 5 years before retiring or have retired on grounds of ill-health