Page 92 - P6 Slide Taxation - Lecture Day 3 - VAT Part 1
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Income from Employment
Fringe
• Holiday accommodation
• A taxable arises when an employee is offered
holiday accommodation.
• The determined value depends on whether:
• A)the employer owns the house in which case
the value will be the rate per day for which
accommodation would be offered to a person
who is not an employee.
• B)hired =rental value paid by the employer.
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