2. “Rent payments” are such of the following as are not excluded by paragraph 3—
(a)payments of rent;
(b)payments for a licence or other permission to occupy accommodation;
(c)mooring charges payable for a houseboat;
(d)in relation to accommodation which is a caravan or mobile home, payments in respect of the site on which the accommodation stands;
(e)contributions by residents towards maintaining almshouses (and essential services in them) provided by a housing association which is—
(i)a registered charity, or
(ii)an exempt charity within Schedule 3 to the Charities Act 2011.