In IL, there are no special provisions on the valuation of housing benefits. Instead, the benefit for income tax purposes is valued at market value under the general valuation rules 11 Chapter. 1 § and 61 Chapter. 2 § IL. In the calculation of tax deductions and employer contributions and the control task is used, however specific templates. This means that the taxpayer must often deviate from the value in the control task to make a correct declaration.
The value of the property (Section 4.6) and housing that is located abroad, calculated at market value (61 Chapter. 2 § IL) both for income tax purposes as the calculation of tax deductions, employer contributions and the control task.
The property referred to dwelling used for holiday- or recreational (prop. 1993/94:90 with. 103 and 1996/97:173 with. 33).
A special rule applies to Mariners. For workers under 64 Chapter. 3-5 § § IL has sjöinkomst for employment on board a Swedish vessel, the value of free accommodation on board determined to 0 kr (11 Chapter. 5 § IL). This is true both for income tax purposes as the calculation of employer contributions and tax deductions that the return of the supervisory.
Benefits of free or partly free garage is not included in the value of housing benefit. This applies to both hot- and cold garage (prop. 1996/97:173 with. 61). Such benefits are treated as a special benefit and are valued at market value.
It appears that employers in connection with the transfer of housing to employees for services of a private nature, t.ex. free gardening, free snow shoveling, free cleaning services, free domestic service, free alarm and free cable TV. Such services shall be treated as benefits other than housing and are valued at market value.