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Hi Alan, do you know the history of the exemption from BIK for employer provided accommodation for an employee "for better performance of his or her duties" where "the accommodation is provided in accordance with a practice which since before 30 July 1948, has commonly prevailed in trades of the class in question as respects employees of the class in question" (quotation marks referring to Revenue's BIK guide). We would see this scenario with regard to church ministers, however are unsure of how extensively it can be applied. Can you point me in the direction of further reading as to what restrictions could apply? Thanks, Ben

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Asked on 21 August 2019 12:16 pm
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