What are the rules on deductions for housing, amenities and tools?
- A deduction for housing, amenities or services is allowed only if you accepted them and it is no more than their value s. 22.
- “Services” here does not include the supply of tools and raw materials needed for the job s. 18(2)(e), Explanation.
Last checked 1 Nov 2026 · written from the official text · not reviewed by a lawyer. This explains the law in general and does not decide your case.