Section 97 — Income Tax (Earnings and Pensions) Act 2003: Living accommodation to which this Chapter applies

Living accommodation to which this Chapter applies 97 1 This Chapter applies to living accommodation provided for—

a an employee, or b a member of an employee’s family or household, by reason of the employment. 1A Where this Chapter applies to any living accommodation—

a the living accommodation is a benefit for the purposes of this Chapter (and accordingly it is immaterial whether the terms on which it is provided to any of those persons constitute a fair bargain),

and b sections 102 to 108 provide for an amount in respect of the benefit of the living accommodation to be treated as earnings.

2 Living accommodation provided for any of those persons by the employer is to be regarded as provided by reason of the employment unless—

a the employer is an individual, and b the provision is made in the normal course of the employer’s domestic, family or personal relationships.