CCN2123_lect 5 Salaries tax 2 - CCN2123 Introduction to...

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CCN2123 S1 2015/16 1 Lecture 5 CCN2123 Introduction to Auditing & Taxation
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Salaries Tax - Housing Benefit 3 types of accommodation provided by the employer: 1. Place of residence provided rent free is chargeable on rental value (s9(1)(b)) CCN2123 S1 2015/16 2
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Salaries Tax - Housing Benefit CCN2123 S1 2015/16 3 But where the place of residence is a hotel, hostel or boarding house, the 10% is reduced to: 4% - for the accommodation consisting of not more than 1 room (a hotel suite was decided in BR 23/84 as 1 room), 8% - for the accommodation consisting of not more than 2 rooms in a hotel, hostel or boarding house, 10% - all other cases (s9(2))
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