Generally, an employer provides lodging if they provide the employee with a place to sleep along with meals (EIM11322).
The cash equivalent of the benefit of lodging provided by an employer is taxable under (ITEPA 2003, s 203) and it is the cost to the employer for providing the lodging, less any amount made good by the employee.
Providing lodging is different to the provision of living accommodation, which is where the
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