F – Housing – units of accommodation provided

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

A housing fringe benefit arises where an employee is provided with the right to use a unit of accommodation and a lease or licence which grants that right exists at a time when that unit of accommodation is the usual place of residence of the employee.

Housing benefits provided in a remote area may be exempt benefits. Other accommodation that does not meet the requirements of a housing fringe benefit is included as a residual fringe benefit and you must show it at item M 'Other benefits (residual)'.