Valuation of the benefit of an official residence as a result of representation requirement, etc.. is greater than the taxpayer and his family need
In some professions it is possible that a service is associated with a residence. Examples include governors and bishops. Official Residence can also be assigned a holder of service as vicar or curate. When a residence is assigned is the holder of the service required to live in the home. Any choice is not available in these cases (prop. 1996/97:173 with. 34-35).
The value of a residence that is greater than förmånshavaren and his family need, be under 61 Chapter. 20 § IL calculated the value of a normal home for them, if the property depends on the benefit holder's representation duty or otherwise depends on the service.
Calculation of housing benefit value with regard to representation in the home should be mainly intended for cases where the dwelling is suitable for wider representation and such actually performed in different order than the internal representation (prop. 1996/97:173 with. 43).
The Tax Agency (IN A 2007:37) states.
“If the official residence because of an on duty bound to observe the representation requirement and given the benefit holder's incomes, position, etc.. is greater than what can be considered normal for förmånshavaren and his family should benefit value calculated by a governing his normal residence, if förmånshavaren shows that there is a need to establish its representation in the home, the external representation is actually practiced in more than insignificant, and that förmånshavaren lack access to reception rooms or other special reception rooms.”
Possibility of reduction in cases other than representation cases means that an individual assessment should be made of what would be normal for that particular förmånshavare with the residence. This means that factors such as family size, inkomstförhållanden, status and prior housing conditions may be important. For that reason, the same house will bring different benefit values depending on who is living in the residence (prop. 1996/97:173 with. 42-43).
The valuation of a “normal housing” Service holder should refer to the rental value of the residence of a dwelling of similar standard and with the size assessed fair. Consideration is thus that the rent per square foot is higher in smaller than in larger homes. Benefit value is not determined by proportioning on the basis of living space.
There are no specific rules on the valuation of housing for priests, which, however, has traditionally been limited to 100 square. In the case of housing for the priests have Committee on Taxation in its report SKU 1997/98:4 with. 24 stated the following: “The restriction to a living space på100 kvadratmetersom applied in practice in terms of priests may be seen as a practical solution due to the priests' special service conditions and the parsonage general nature. The solution should also be seen against the background that the lease conditions determined under a special arrangement with the starting point to achieve a market rent for a typical residential”.