Income Tax (Earnings and Pensions) Act 2003 section 280

Transporting belongings

Section 280 sets out the qualifying benefits and expenses related to transporting an employee's belongings when moving from one residence to another.

• The transportation of domestic belongings from the old residence to the new residence, and insurance covering that transportation, are qualifying benefits under this section.
• Expenses connected with the transportation and the cost of insurance to cover it are qualifying expenses under this section.
• "Domestic belongings" means the possessions of the employee or members of the employee's family or household.
• "Transportation" is broadly defined to include packing and unpacking, temporary storage where there is no direct move, removing domestic fittings from the old residence, and attaching or adapting those fittings at the new residence.