Part C
Income
Exempt income
CW 16FAccommodation expenditure: multiple workplaces
This section applies when—
- the employment duties of an employee require them to work on an ongoing basis at more than 1 workplace; and
- 1 or more of those workplaces is a distant workplace; and
- in connection with the employee's employment or service, their employer provides accommodation or pays an amount for the employee's accommodation at the distant workplace.
This section does not apply—
- to an amount that is the value provided or the payment 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:
- when the employee has 2 workplaces and 1 of those workplaces is a home office.
The amount that is the value provided or the payment by the employer is exempt income of the employee.
Notes
- Section CW 16F: inserted, on (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).