Income Tax (Earnings and Pensions) Act 2003, Section 314 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(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.
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