12. Accommodation

See also:

12.2 Other accommodation and relocation

(a) Other living accommodation

The University may also provide living accommodation at an economic rent to employees and other individuals, including:

Other accommodation provision:

  • ‘Transit’ or other accommodation to staff living and working in the UK
  • Student accommodation
  • Accommodation to academic visitors who are not staff of Oxford University
  • Accommodation to staff on ‘detached duty’ outside the UK for more than 24 months.

Where an economic rent is charged that may include consideration for furnished and / or serviced accommodation, then there can be no taxable benefit arising.

Where an economic rent is not charged, then the cost of the property plus associated costs (utilities, maintenance, etc.) are taxable and reportable under the P11D process. The method of determining taxable benefit is defined by HMRC.

(b) The University Relocation Scheme

The University operates a Relocation Scheme that complies with HMRC rules on taxable allowances. For further details of the scheme, see Relocation scheme.