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
