I’m not at all sure on this one so I thought I’d throw it out there in case anybody has any relevant experience or expertise.
We have one employee, a warden, who lives on site and is salaried. Part of her “package” is that her utilities plus council tax are met and paid directly by the trust. We are considering an upgrade to the heating in her house along with our office and adjacent guest accommodation. Presently, her heating/hot water is provided via the communal boiler and one option we are considering is whether or not to install an independent combi boiler to provide it exclusively and separately to our residents who presently are serviced by the same communal provision.
So, two questions have arisen as we consider this. Firstly, is a taxable benefit in kind presently in existence and if not/, then secondly, would installing the combi boiler create such a liability given that it is an exclusive rather than a communal utility provision?
Hopefully that makes sense and thanks in advance.