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Income Tax (Earnings and Pensions) Act 2003

Section 314: Council tax etc. paid for certain living accommodation

1322.This section derives from section 145(4) of ICTA. Without this section, a tax liability could still arise if charges in connection with the property were paid (or the cost reimbursed) by the employer.

1323.Subsection (1) applies the section when certain exceptions from a charge on living accommodation apply.

1324.Subsection (2) applies the exemption to a fuller and more updated description of domestic property charges: “council tax or rates, water or sewerage charges”, in line with Inland Revenue practice. This is a minor change to the law. See Change 75 in Annex 1.

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