CW 16DAccommodation expenditure: conferences and overnight stays

1. This section applies when—

2. the employment duties of an employee require them to attend a work-related meeting, conference, or training course that entails an overnight stay; and
3. the period for which the employee's attendance is required is a period of continuous work; and
4. their employer—
   1. provides accommodation for the employee for the period of their attendance:
   2. incurs expenditure on the employee's accommodation for the period of their attendance:
   3. incurs expenditure on the employee's accommodation for necessary travel in connection with the performance of their duties for the period of their attendance.

5. This section does not apply to an amount that is the value provided or expenditure incurred by the employer when, under the terms of their employment, the employee would be entitled to a greater amount of employment income, should the employee choose, or have chosen, not to receive the benefit of the amount.

6. The amount that is the value provided or expenditure incurred by the employer is exempt income of the employee.

7. For the purposes of this section, a period of continuous work may include a period in which an employee's duties of employment require them to stay for 1 or more nights at a location that is not distant from their regular workplace.

Notes

• Section CW 16D: inserted, on 1 April 2015 (applying for the 2015–16 and later income years), by section 24(1) of the Taxation (Annual Rates, Employee Allowances, and Remedial Matters) Act 2014 (2014 No 39).