A benefit consisting of the provision of premises by an employer for residential occupation of an employee during a year of assessment is quantified as follows:
- Ìý
•ÌýÌýÌýÌý accommodation with furnishing – 10% of the total cash emoluments of the person
- Ìý
•ÌýÌýÌýÌý accommodation only – 7.5% of the total cash emoluments
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:39