HC Deb 11 June 1976 vol 912 cc811-2W
Mr. Ashton

asked the Chancellor of the Exchequer what is the official definition of beneficial and representative occupations for the benefit of tax assessment on colliery workers living in National Coal Board houses; and what procedures of appeal are open to white-collar employees now classed as "beneficial" occupiers who wish to be reclassified as "representative".

Mr. Robert Sheldon

Beneficial occupation, as defined in Section 185 of the Taxes Act 1970, arises where premises are available at a rent below the annual value to an employee by reason of his employment; and the employee is taxable on the difference between the rent paid and the annual value. Where, however, the employee is required to live in the accommodation as his employer's representative he is regarded as a representative rather than a beneficial occupier and is not taxable under Section 185. These rules apply to all employees, not merely to those of the National Coal Board; and any employee who is taxed as a beneficial occupier has the normal rights of appeal to the commissioners if he considers that he should be exempt as a representative occupier.