Income Tax (Earnings and Pensions) Act 2003 section 101

Chevening House

Section 101 provides an exemption from the income tax charge on living accommodation provided to a nominated person occupying Chevening House or other premises held under the Chevening Estate trusts.

• Chevening House is a country house held in trust under the Chevening Estate Act 1959, traditionally made available to senior public figures such as the Foreign Secretary.
• Where an employee occupies Chevening House, or any other property held on the trusts set out in the Chevening Estate Act 1959, the normal tax charge on employer-provided living accommodation does not apply.
• The exemption only applies if the employee has been formally nominated to occupy the property in accordance with the terms of the Chevening Estate trust instrument.
• This exemption overrides the rules that would otherwise treat the benefit of living accommodation as taxable earnings, including the specific provisions relating to optional remuneration arrangements.