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Faiza is a hotel manager and is provided with accommodation. Her salary is 25,000. She makes payments into her employer's registered occupational pension scheme

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Faiza is a hotel manager and is provided with accommodation. Her salary is 25,000. She makes payments into her employer's registered occupational pension scheme of 2,000 p.a and contributes an amount of 500 towards the payroll deduction scheme. The accommodation has an annual value of 1,500 and cost her employer 90,000 four years ago (when she first occupied the accommodation). The accommodation contains furniture which cost the employer 10,000 four years ago. The employer pays all of her household bills totalling 1,000 per annum. Calculate the taxable employment income for the tax year 2020/21, assuming the accommodation is not job-related.

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