Part 4Employment income: exemptions

Chapter 11Miscellaneous exemptions

Living accommodation

314Council tax etc. paid for certain living accommodation

1

This section applies if living accommodation provided for an employee falls within the exception in one of the following provisions—

  • section 99(1) (accommodation necessary for proper performance of duties),

  • section 99(2) (accommodation provided for better performance of duties), or

  • section 100 (accommodation provided as a result of security threat).

2

No liability to income tax arises by virtue of—

a

any payment to, for or on behalf of the employee, or

b

any reimbursement of any payment by the employee,

in respect of council tax or rates, or water or sewerage charges, in respect of the accommodation.