Section 364 — Income Tax (Earnings and Pensions) Act 2003: Deductions where living accommodation provided

Deductions where living accommodation provided 364 1 A deduction from earnings is allowed if—

a the earnings include an amount treated as earnings under Chapter 5 of Part 3 (taxable benefits: living accommodation),

and b had the employee incurred and paid an amount equal to that amount for the accommodation in the tax year, the whole or part of the amount paid would have been deductible under Chapter 2 or 5 of this Part.

2 The deduction is equal to the amount that would have been so deductible.