'Accommodation provided' relates to the use by an employee of immovable property that is either owned, hired or leased by their employer.
If the property is owned by the employer, then the value of the BIK depends on the market value of the property.
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:24