(b) Calculate the taxable benefit in 2005\/06 if Jan were to use the accommodation offered by his employer. You
may assume that the rules for calculating benefits are the same as in 2004\/05. (3 marks)
正确答案：
(b)Benefit–accommodation
IfJanacceptstheofferhewilloccupythebuildingforaperiodofeightmonthsinthetaxyear2005\/06(from6August2005
–5April2006)Thebenefitwilllastforsixmonths
Thetaxablebenefitisthehigherof:
(i)Therentbornebythecompany=600×6=3600
(ii)Theannual(rateable)value=6000×6\/12=3000
ie￡3600
Inadditionasthepropertycostsinexcessof￡75000anadditionalbenefitarisesTheexcessissubjecttotheofficialrate
ofinterestandiscalculatedasfollows:
(155000–75000)x5%=4000×6\/12=2000
Totaltaxablebenefitis￡3600+￡2000=￡5600
Tutorialnote:strictlyspeakingtheadditionalchargedoesnotapplyiftheexpensivepropertyisrentedratherthanowned–
thereforetheaboveanswerwhilstthemostcommonlygivenisnottechnicallycorrectOnemarkwasawardedifthe
additionalbenefitcalculationwasperformedasshownaboveandanalternativeonemarkwasawardediftheadditional
benefitwasnotcalculatedforthecorrecttechnicalreason
