{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-102",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-102.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/102",
  "kind": "section",
  "number": "102",
  "heading": "Benefit of living accommodation treated as earnings",
  "text": "(1) This section applies if living accommodation to which this Chapter applies is provided in any period (“the taxable period”) —\n(a) which consists of the whole or part of a tax year, and\n(b) throughout which the employee holds the employment,\n(1A) the cash equivalent of the benefit of the accommodation is to be treated as earnings from the employment for that year.\n(1B) If the benefit of the accommodation is provided pursuant to optional remuneration arrangements—\n(a) subsection (1A) does not apply, and\n(b) the relevant amount is to be treated as earnings from the employment for that tax year.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) Section 103 indicates how the cash equivalent is calculated.\n(4) Section 103A indicates how the relevant amount is determined.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 102(1) substituted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 13(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 102(1) renumbered as s. 102(1A) (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 13(3)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 102(1B) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 13(4)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 102(4) inserted (with effect in accordance with Sch. 2 para. 62 of the amending Act) by Finance Act 2017 (c. 10), Sch. 2 para. 13(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/102",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}