The Farmers Mart Oct/Nov 2014 - Issue 36 | Page 17

farm news OTS firms up proposals OTS firms up proposals for tax benefits changes that could affect farm employee accommodation. The CS workshop meanwhile has developed through the years utilising the latest technological equipment and engineering intelligence complimented by mobile workshop engineers who genuinely take pride in their work. CS is an established rebuilder of industrial starter motors and alternators of mammoth proportions, and the CS diesel workshop provides a test and repair solution for Bosch, Delphi and Siemen’s Common Rail Diesel injectors. With A/c systems now a standard feature of most mobile plant and agricultural equipment, the CS workshop team who are F-Gas certified, resolve A/c system faults alleviating driver discomfort. Talk to Dale Bedford who fronts the CS workshop service desk or Mal Bruce, recently appointed for workshop business development, who will be delighted to help. The CS parts and workshop teams complement each other, enabling the complete delivery of auto electrical service for customers in construction plant, farming, transport, utilities and standby power generation. Contact the CS team t. 01977 553090 / 559360. f. 01977 604445. Email: [email protected] Option 1. Parts: John, Paul, Neil, Ryan & Chris. Option 2. Workshop service desk: Dale & Mal. Option 3. Accounts: Mandy Directions: leave the M62 at J32 (xscape) then follow the signs for the Castleford RFC ground/town centre for about one mile, until you reach the dual carriageway on Bridge street. CS are on the left, next door to Kwik Fit. To read more, visit www.farmers-mart.co.uk The Office for Tax Simplification (OTS) recently published its final review of employee benefits. The recommendations cover the issue of employee accommodation and under what circumstances it should be exempt from a tax charge. Essentially the OTS considers that employerprovided accommodation is in principle a benefit and the simplest route would be to tax the value of the benefit provided but acknowledges that such a broad approach would ignore the necessity of certain staff living in specified, employer-provided accommodation to do their jobs. The OTS says the current rules on employer-provided accommodation are “arbitrary and inconsistent and should be restricted to instances where the employee is required to live in the accommodation to enable them to protect buildings, people or assets; or because they have to work outside normal working hours; or because they need to live in employer-provided accommodation as a result of regulatory requirements. Catherine Desmond, Partner in the Landed Estates and Rural Business Group of Chartered Accountant Saffery Champness says: The OTS is recommending a move away from exemption being available for particular classes of employees (currently qualifying because it is customary for them to have accommodation) to looking at whether the accommodation is actually required in each instance in order to get the job done. “Whilst there is a great deal to recommend a simpler, commonsense approach, achieving this in a fair manner would be dependent upon the drafting and implementation. In the short term the OTS has recommended a change to HMRC Guidance that makes it clear that consideration will be given to substantive duties and not just job titles when applying the existing tests. “Since many agricultural workers, shoot and other estate-based workers are provided with accommodation, it is vitally important that employers do look carefully at the roles of individuals when claiming exemption rather than simply relying upon their job title. It will also be important for us, as advisers, to keep abreast of any changes to both guidance and legislation in this area.” FarmersMart Oct/Nov 2014 17