Income Tax (Earnings and Pensions) Act 2003 section 209

Meaning of "persons providing benefit"

Section 209 defines who counts as the person or persons providing a benefit for the purposes of the living accommodation chapter.

• This definition applies throughout the living accommodation benefits chapter
• The person providing a benefit is whoever bears the cost of providing it
• There may be more than one person providing a benefit if costs are shared
• The identity of the provider matters because it determines who has the tax reporting and liability obligations