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Lodging

Produced by Tolley in association with
Employment Tax
Guidance

Lodging

Produced by Tolley in association with
Employment Tax
Guidance
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Introduction

Where an employer provides an employee with living accommodation or some form of board and lodging, there may be a taxable benefit depending on the nature of the provision of the benefit. There is, however, a wide range of exemptions from the charge to tax.

This guidance note is specifically concerned with the provision of lodging as opposed to the provision of living accommodation. There is detailed information on the provision of living accommodation in the Living accommodation guidance note.

Lodging

An employer provides lodging if he provides the employee with a place to sleep along with meals.

This is different to the provision of living accommodation, which is where the employer provides for the employee accommodation that is sufficient to allow the employee to live domestic life independently without any reliance on others for his basic needs.

The provision of lodging is more common in some industries than others, eg in agriculture and construction.

The cash equivalent of the benefit of lodging provided by an employer is taxable under ITEPA 2003, s 203.

The

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Philip Rutherford
Philip Rutherford

Senior Tax Director at Molson Coors Brewing Company


Phil is the Senior Tax Director for Molson Coors' European operations. He has responsibility for both direct and indirect taxes across both EU and non-EU states. Prior to this, Phil was responsible for Molson Coors UK tax affairs covering all major taxes and duties.   Phil trained at KPMG LLP, where he worked for 8 years, specialising in tax investigations across both direct and indirect tax.

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  • 30 Jun 2025 09:00

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