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Boarding School Staff Accommodation Tax Exemption

Adam Smith made this Freedom of Information request to HM Revenue and Customs

We're waiting for Adam Smith to read a recent response and update the status.

Adam Smith
Delivered

Dear HM Revenue and Customs,

1. Please can you provide the latest guidance and judgements made by HMRC regarding the circumstances or conditions that boarding schools like Eton or Rugby have to satisfy in order that their on-site staff accommodation for teachers may be exempt from taxation as an in-kind benefit.

2. Can you confirm whether the satisfaction of these conditions is the same across the country (i.e. that the tax status of such accommodation is independent of the tax office) or whether these judgements are at the discretion of the local tax office and may vary?

3. Can you confirm whether HMRC taxes on-site staff accommodation for teachers as an in-kind benefit at any public school in England at the present moment in time?

Yours faithfully,

Adam Smith

Link to this Report
Information Rights Unit, HM Revenue and Customs

Our ref: FOI2024/54370

Dear Adam Smith,

Thank you for your request, which was received on 8 May.

Please remember to quote the reference number above if you need to contact
us about this request again.

We aim to respond to all freedom of information requests within 20 working
days. We will either send you the information you have asked for or let
you know why we can't.

If we can't reply by 6 June 2024, we will write to let you know the reason
and when you can expect a response.

Yours sincerely

HMRC Information Rights Unit

Link to this Report
Information Rights Unit, HM Revenue and Customs

Dear Adam Smith

I am writing to update you on the status of your FOI request and to
apologise for our delay in issuing a response.

In dealing with all FOI requests HMRC works to the standard set by the
independent Information Commissioner's Office (ICO), which is to deal with
at least 90% of FOI requests within 20 working days of receipt. While we
meet this target most of time, there are some cases that take longer than
20 days to process (for example, because of their complexity). Your FOI
request is one such case.

I want to assure you that we are still working on your request and aim to
provide a reply shortly.

Kind regards

HMRC Information Rights Unit

Link to this Report
Information Rights Unit, HM Revenue and Customs

1 Attachment

Dear Adam Smith,

We are writing in response to your request for information, received 8
May.

Yours sincerely,

HMRC Information Rights Unit

Link to this Report
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