Adult placement carers

Agricultural workers

Amateur sports persons, recognised representative sporting bodies providing

Bed and breakfast accommodation for homeless persons

Board and lodging

Agreements

Simpler income tax for small business

Transitional arrangements

Boarding houses for school pupils, supply in the course of business

Business use of home

Capital item: VAT group

Caravan

Charities

Ancillary to welfare

Challenge events

Closely related to education

Domestic accommodation

Generally

Not a similar establishment

Type of accommodation

Visitors to sheltered housing

Welfare services

Charity or public body, ancillary to provision of care, treatment or instruction

Clergymen's living expenses

Deductions for trading expenditure

Deposit, output tax

Deposits, tax point

Domestic accommodation

Charities

Directors, input tax

Employees

Consideration

Payments received for non-supplies

Private use of business services

Value of supply

Employer-provided

Allowances and deductions

Alterations and repairs

And provided by reason of employment, meaning

Annual value

Associated costs

Benefit treated as earnings

Calculation of cash equivalent

Cash equivalent

Cash equivalent, cost in excess of £75,000

Cash equivalent, cost not over £75,000

Chevening House

Cost more than £75,000

Cost not over £75,000

Cost of

Cost of providing, formula for calculation

Council tax

Deduction of sums made good

Deductions from earnings

Directors

Exceptions to charge

Exemptions

Expenses

Expensive

Family members and household

Farm workers' board and lodging

Generally

Gross rateable values

Higher wage or salary

Home abroad owned by a company

Homes outside UK owned through company

Hotel accommodation, alternative to

Lease premiums

Living accommodation, meaning

Local authorities

Ministers of religion

More than one employee or director

Necessary to proper performance of duties

Part business use

Performance of duties, customary/necessary rule

Person involved in providing accommodation, meaning

Personal relationships

Precedence of charge

Private use purposes

Provision by reason of employment

Provision for performance of duties

Rates and council tax

Rectification of tenancy agreement by substitution of premium for rent

Reimbursement of benefit

Rent allowance paid by employer

Rent deducted from gross wage

Rented by person providing accommodation

Repairs and alterations to

Repairs and improvements

Representative occupiers

Retirement benefits

Running expenses

Scotland

Security threat

Security threat to employees

Shadow directors

Shared accommodation

Sub-letting by employee

The property, meaning

Transitional provisions and savings

Value added tax

Water or sewerage charges

Working abroad, approved overseas rates

Working away from home, deductible expenses

Excluded from exemption

Generally

Hotel, inn, boarding house or similar establishment

Expenses, solicitors

– see Disbursements

Foreign trade expenses

Four weeks continuous supply

Furnished holiday letting

Furnished lettings

Holiday

Home abroad owned by a company

Homes outside UK owned through company

Hospitals

Hotels

Houseboat

Incurred wholly exclusively and necessarily in the performance of duties of employment

Job-related, private residence relief

Letting of surplus business accommodation

Local authorities obligation to provide

Long stays

Conditions for value reduction

Payments received for non-supplies

Value of standard-rated services after four weeks

Long-stay

Exemption

Permanent hotel guests

Long-stay, value of supply

Lorry drivers' overnight subsistence

Members of Parliament

Capital allowances

Disallowance of deductions

Expenses

Generally

Ministers of religion

National minimum wage

Offshore oil and gas rig workers, transfers to and from mainland

Overnight, wholly and exclusively for professional purposes

Payments received for non-supplies

Police officers

Private residence relief

Public house, persons treated as one direction

Relocation expenses and benefits

Rent paid, wholly and exclusively incurred for professional purposes

Rent-a-room relief

Rents

– see Rents

Residence

– see Residence

Residence or ordinary residence

– see Residence

Residential

Residential for practice and study of yoga for health

Self-employed long-distance lorry drivers

Single or multiple supply cases

Residential heated accommodation

Timeshare

Use of furnishings

Sleeping accommodation

Breaks in stay

Four-week accommodation: reduced supply

Hotels, etc., standard-rating

Permanent hotel guests, standard-rating

Private dwelling

Similar establishment

Studio flats

Undisclosed agents

Stable lads

Students

Exception to exemption

Overseas, charity offering accommodation

Students, capital allowances

Tainted acquisitions

Tainted expenditure

Taxable as earnings under ITEPA 2003, s. 62

Value of supply

Employees

Employees, employer provided

Long stays

Long-stay

Working abroad

Working abroad, rates