Income Tax (Earnings and Pensions) Act 2003

98Accommodation provided by local authority
This section has no associated Explanatory Notes

This Chapter does not apply to living accommodation provided for an employee if—

(a)the employer is a local authority,

(b)it is provided for the employee by the authority, and

(c)the terms on which it is provided are no more favourable than those on which similar accommodation is provided by the authority for persons who are not their employees but whose circumstances are otherwise similar to those of the employee.