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News

Sheltered housing staff accommodation

Date issued: 18th February 2009

Maybe not news hot off the press but at a meeting of small housing associations held on 18th February in Southampton we discussed the interpretation of resident wardens' accommodation where low cost, or no cost rental arrangements are in place. It appears that HM Revenue and Customs has interpretted these arrangements as a benefit in kind where alternative off-site call arrangements are in place. This is presumably because the off-site arrangements demonstrate the fact that on-site presence is not essential with modern tecnologies. HMRC sought to backdate claims for tax and NI from employers to the statutory six year limit but the National Housing Federation has successfully negotiated a limit back to April 2006 (See http://tinyurl.com/cfnbno). It may be that organisations that do not declare such arrangements to HMRC do not benefit from this negotiated compromise and so if your organisation falls into this category you may want to consider your options carefully.