The board and lodging exemption applied to lower-paid stable lads as to other farm workers (EIM 68502: see ¶485-100) for 2015-16 and earlier years. However, with effect from 6 April 2016, the concept of lower-paid employee only applies in respect of ministers of religion, see ¶488-120 .
Stable lads living in accommodation provided by reason of their employment may face a tax charge. However, HMRC seem to acknowledge in principle (at EIM 68502) that the accommodation may be exempt. It will be necessary to meet the usual statutory conditions, as explained in detail at ¶414-600.