Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 Section 97: Living accommodation to which this Chapter applies
374.This section sets out the general statement to indicate that when living accommodation is provided for an employee this Chapter applies.
375.Subsection (2) prevents a charge arising on family and household members living at home who are employed by the home-owner who is an individual. It also covers the case where the living accommodation is not the family home, and the employer is providing the accommodation in a capacity other than as employer.
376.This section derives from sections 145(1), (6), (7), 146(1)(a) and (10) of ICTA.