Income Tax (Earnings and Pensions) Act 2003 section 112

Meaning of "person involved in providing the accommodation"

Section 112 defines the term "person involved in providing the accommodation" for the purposes of the living accommodation benefits chapter.

• The definition covers the person who actually provides the accommodation.
• It also covers the employee's employer, even if they are not the direct provider of the accommodation.
• Any person connected with either the provider or the employer is included, as long as that person is not the employee themselves.
• This is an anti-avoidance measure designed to prevent schemes that use intermediate owners to artificially reduce the apparent cost of accommodation.