Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if he will review the employer-provided living accommodation tax exemptions and the potential impact of geographical location on the application of those exemptions.

Where an employer provides living accommodation to an employee and it is not within the scope of any exemptions, the cost of providing that accommodation will be taxable as a benefit-in-kind.

The tax rules for employer provided accommodation apply to the whole of the UK and are consistent across different employers. This ensures the UK tax system is simple, easy to understand, and limits the risk of abuse.

The Government keeps all taxes under review.