Employer provided accommodation is valued as a benefit-in-kind according to location based tabulated values. This is described in full in 4.2.
There are some specific rules around the application for the tabulated values for employees of the travel industry, and for employer provided accommodation in a foreign location. For more on these rules see 'the international aspects of employer provided accommodation' in 4.2.
Deduction for a second home for work
An employee can claim
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Web page updated on 17 Mar 2025 14:42