Income Tax (Earnings and Pensions) Act 2003 section 314

Council tax etc. paid for certain living accommodation

Section 314 exempts from income tax any payments or reimbursements an employer makes towards council tax, rates, or water and sewerage charges for accommodation that qualifies under specific duty-related or security-related exceptions.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.