§ Chris GraylingTo ask the Chancellor of the Exchequer if he will make a statement on the tax implications for an employee of a company which makes accommodation available for key workers recruited from a different part of the country and working away from their normal home base. [57268]
§ Dawn PrimaroloWhere an employee is supplied with free or cheap living accommodation by reason of his or her employment a tax charge can arise under section 145 of the Income and Corporation Taxes Act (ICTA), subject to the exemptions from charge of that section. But for an employee who is sent away from their normal work place to work at a temporary work place for a period not expected to last more than two years, the cost of accommodation at or near the new work place is exempt under the employee travel rules in section 198 ICTA.