Section 100A of ITEPA 2003 provides for an exemption from the accommodation benefit in kind, provided that the relevant conditions are met. Does anyone know if the exemption would extend to other items, such as furniture etc? My instinct tells me no, but I cannot find anything definitive to that effect. I suppose that the answer is that you can't find something that doesn't exist, and that section 100A provides a specific exemption from a specific benefit. In absence of another exemption relating to other items, the benefit charge in resepct of those other items sticks? I just want to make sure that I haven't overlooked something.