The housing regulations are described in greater detail in chapter 11. To summarise, if a business wishes to import key personnel it will need to obtain licences for them to occupy property as essential employed individuals. In Jersey the provision by an employer of free or low-cost accommodation is not normally a taxable benefit to the employee, so the arrangement is a popular form of fringe benefit. Skilled personnel are available locally for most types of employment.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

For further information contact Jonathan G. Hooley on Tel (indirect line): + 44 (0) 1481 721000, Tel (direct line): +44 (0) 1481 719544, Fax: +44 (0) 1481 722373.