CIPP survey on employer provided living accommodation

24 December 2015

A call for evidence has been published to find out what complexities employers currently face and what, if any, simplification could be made.

Employer provided living accommodation is a benefit in kind and is liable to tax and employer Class 1A National Insurance contributions. The current rules setting out how and when employer provided accommodation should be taxed have been in place for a long time, and some parts are over 40 years old. The government would therefore like to understand how well understood the rules are, and to what extent they are still relevant and appropriate today.

This call for evidence is intended to help the government understand:

  • the complexities employers currently face;
  • who receives accommodation benefit and on what terms;
  • what, if any, simplification could be delivered; and
  • who may be impacted if steps were taken to make the system simpler and the treatment of employees in similar circumstances fairer.

The government will use the information gathered from this call for evidence when considering whether there is a case for making changes to deliver simplification in this area.

The CIPP policy team will be responding to this call for evidence and has created a survey to gather your views. The Policy Team would be very grateful if you could spare around 20 minutes to complete this survey which will close on 22 January.