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Exemption for structural expenditure and certain fixtures

Where living accommodation is provided by reason of a person's employment, it is specifically provided that certain expenditure is exempt from the residual liability to charge under the benefits code (see E4.660)¹. This is:

1. Ìý

   •ÌýÌýÌýÌý alterations and additions of a structural nature, and

2. Ìý

   •ÌýÌýÌýÌý 'landlord's repairs' to the premises

'Landlord's repairs' are explicitly stated by the statute to be those repairs that are the obligation of the lessor under the implied covenant in the Landlord and Tenant Act 1985 s 11(1). These are:

1. Ìý

   •ÌýÌýÌýÌý to keep in repair the structure and exterior of the dwelling-house (including drains, gutters and external pipes)

2. Ìý

   •ÌýÌýÌýÌý to keep in repair and proper working order the installations in the dwelling-house for the supply of water, gas and electricity and for sanitation (including basins, sinks, baths and sanitary conveniences, but not other fixtures, fittings and appliances for making use of the supply of water, gas or electricity), and

3. Ìý

   •ÌýÌýÌýÌý to keep in repair and proper