Skip to main content

NHS: Housing

Question for Treasury

UIN 194363, tabled on 17 July 2023

To ask the Chancellor of the Exchequer, if he will make an assessment of the potential effect of changing taxation rules on NHS provided housing to help (a) retain NHS staff and (b) encourage new staff to island communities.

Answered on

20 July 2023

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.

Answered by

Treasury
Named day
Named day questions only occur in the House of Commons. The MP tabling the question specifies the date on which they should receive an answer. MPs may not table more than five named day questions on a single day.