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I have just taken over as the voluntary treasurer of my local golf club. The club's premises include a three-bedroom cottage near to the main clubhouse that the club has owned for about 30 years.
Until two years ago the club's full-time steward lived in the cottage on his own. There is a note in the tax file kept by the previous treasurer that there were no benefit-in-kind issues because the Revenue accepted that 'it is customary in this type of employment for living accommodation to be provided to the employee'.
However in 2006 both the steward and the club's full-time secretary left their employment with the club at the same time. The new steward lived locally so he did not want to live in the cottage — and his salary was increased by £3 000 per year compared to his predecessor to reflect the fact that...
