S.L. 123.55 Art. 22Accommodation not constituting private use of property.

Accommodation of an individual in immovable property, including the use of any furniture situated therein, shall not constitute a private use -

(a) where the immovable property is an official residence allocated by a public authority or by an institution of a public nature to the occupier in his capacity as the holder of an office; or

(b) where the accommodation is provided temporarily on account of special measures for the personal security of the beneficiary; or

(c) where -

(i) the said immovable property is the employer’s business premises or premises attached or adjacent to the employer’s business premises; and

(ii) the beneficiary is an employee who is not a person in a controlling position; and

(iii) the accommodation of the employee in that particular immovable property is necessary for the better performance of his duties; and

(iv) the employment is one for which it is customary for employers carrying on the same business as the provider of the benefit in question to provide accommodation for their employees.