The amount of any deduction the employer is entitled to make, or payment the employer is entitled to receive from the worker, as respects the provision of living accommodation by the employer to the worker in the pay reference period, as adjusted, where applicable, in accordance with regulation 15, is treated as a reduction to the extent that it exceeds the amount determined in accordance with regulation 16, unless the payment or deduction falls within paragraph (2).

For the purposes of this regulation—

• “further education institution” means an institution within the further education sector as defined by section 91(3) of the Further and Higher Education Act 199224;

• “higher education institution” means an institution within the higher education sector as defined by section 91(5) of the Further and Higher Education Act 1992;

• “local housing authority” means—

  1. a

     in England and Wales, a local housing authority, as defined in Part 1 of the Housing Act 198525, or a county council in England;

  2. b

     in Scotland, a local authority landlord as defined in section 11(3) of the Housing (Scotland) Act 200126;

  3. c

     in Northern Ireland, the Northern Ireland Housing Executive;

• “registered social landlord” means—

  1. a

     in England and Wales—

     1. i

        a private registered provider of social housing or a subsidiary or associate of such a provider, as defined in Part 2 of the Housing and Regeneration Act 200827, or

     2. ii

        a social landlord registered under Part 1 of the Housing Act 199628 or a subsidiary or associate of such a person as defined in that Act29;

  2. b

     in Scotland, a body registered in the register maintained under section 20(1) of the Housing (Scotland) Act 201030;

  3. c

     in Northern Ireland, a housing association registered under Chapter II of Part II of the Housing (Northern Ireland) Order 199231.