In 2020-21, an employer provides living accommodation for an employee. The employer also provides the following services in connection with this accommodation:

The employee contributes £100 each month towards these services and has net earnings for the year (excluding the ancillary services) of £42,500. Compute the taxable benefit.

Transcribed Image Text:

Heating, lighting and cleaning Repairs and maintenance Loan of furniture, cost to the employer 1,890 1,235 13,000