Part 3Employment income: earnings and benefits etc. treated as earnings
Chapter 5Taxable benefits: living accommodation
Exceptions
98Accommodation provided by local authority
This Chapter does not apply to living accommodation provided for an employee if—
a
the employer is a local authority,
b
it is provided for the employee by the authority, and
c
the terms on which it is provided are no more favourable than those on which similar accommodation is provided by the authority for persons who are not their employees but whose circumstances are otherwise similar to those of the employee.