EIM11332 - Living accommodation exemption: connected exemptions and relief

Section 314 ITEPA 2003

Where Part 3 Chapter 5 ITEPA 2003 does not apply to provided living accommodation there is a further exemption. The following amounts whether paid on behalf of, or reimbursed to, the employee are excluded from general earnings:
- council tax - water charges, even if the charge is based on a metered supply - sewerage charges.