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Chapter EIM50012

Document Cited in Related
Vincent
Published date22 May 2014
Record NumberEIM50012
CourtHM Revenue & Customs
Extra-Statutory Concession A60

This ESC was withdrawn with effect from 6 April 2010

This page has the full text of Extra-Statutory Concession A60. This gives an exemption from income tax on board and lodging provided to lower paid agricultural workers provided certain conditions are met.

For more background to the concession see EIM50011.

The full text of the concession is:

“Income tax will not be charged on the value of free board and lodging provided for agricultural workers by their employers despite their entitlement to take a higher cash wage in lieu provided by the Agricultural Wages Act, where all the following conditions are satisfied.

  1. The worker, is not a director, or in employment to which Chapter II of Part V, ICTA 1988 applies.
  2. The contract with the employer provides for a net cash wage with free board and lodging.
  3. Where the board and lodging is not provided in the farmhouse, the employer has a contract with a third party for its provision and payments under the contract are made direct to the third party.

Where, instead of being entitled to a net cash wage and free board and lodgings, the worker is...

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