Whether accommodation is provided to employees or clients, it becomes a complex matter when dealing with Tax or VAT.

This session wishes to explore these specific transactions and provide some insight into how to approach each specific case.

Content to be discussed:

RENTAL INCOME = Tax

• Airbnb type set up
• Holiday home rented out – company-owned holiday home/individual owned holiday home
• renting a section of your home/asset, e.g. a room or a garden flat
• Permissable Expenses
• Expenses NOT allowed
• Ring-Fencing of assessed losses

ACCOMMODATION = VAT

• All Inclusive Charge
• Commercial Accommodation
• Residential Accommodation
• Exempt Accommodation
• Student Accommodation
• Student Provided Accommodation

FRINGE BENEFITS = Tax and VAT

• Calculating the Fringe Benefit Value of accommodation

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