Jennifer Adams considers the tax implications of providing accommodation for a live-in carer.
Some jobs traditionally come with accommodation – the most traditional of all being those of farm workers, lockkeepers, and caretakers of blocks of flats.
However, the lack of affordable care home provision means that increasingly families are looking to provide accommodation privately for carers who can be on hand and on call throughout the night. For individuals with higher care needs, live-in care can be more cost-effective than a care home, especially when care homes charge per person. Live-in carers also have the capacity to support more than one person at a time.
Employed
Live-in carers will usually be either employed by a care agency or directly by the person receiving care (or their family). It is relatively uncommon for live-in carers to be classified
