58UExempt benefits—live‑in help for elderly and disadvantaged persons

#### 58U Exempt benefits—live‑in help for elderly and disadvantaged persons Where, during a particular period: (a) the employer of an employee is a natural person; (b) the duties of the employment of the employee consist of, or consist principally of: (i) caring for one or more elderly persons and any child or children of that elderly person, or those elderly persons, who reside with the elderly person concerned; or (ii) caring for one or more disadvantaged persons and any child or children of that disadvantaged person, or those disadvantaged persons, who reside with the disadvantaged person concerned; (c) in the performance of those duties, the employee resides in the same unit of accommodation as the person or persons being cared for; and (d) the fact that the employee resides in that unit of accommodation is directly related to the provision, in the course of the performance of the duties of the employment of the employee, of care to the elderly person or elderly persons or to the disadvantaged person or disadvantaged persons; any benefit arising from the provision, during that period, of: (e) that accommodation to the employee or to the employee and a spouse or child of the employee who resides in that unit of accommodation with the employee; (f) residential fuel in connection with that accommodation for use by the employee or by the employee and a spouse or child of the employee; (g) meals provided in that unit of accommodation to the employee or to a spouse or child of the employee who resides in that unit of accommodation with the employee; or (h) food or drink (other than meals) for consumption, during that period, by the employee or by a spouse or child of the employee who resides in that unit of accommodation with the employee; is an exempt benefit.