The Social Security (Contributions) Regulations 2001 No. 1004

SCHEDULE 3 U.K. PAYMENTS TO BE DISREGARDED IN THE CALCULATION OF EARNINGS FOR THE PURPOSES OF EARNINGS-RELATED CONTRIBUTIONS

PART VIII U.K. TRAVELLING, RELOCATION AND OTHER EXPENSES AND ALLOWANCES OF THE EMPLOYMENT

[F1 rates or water or sewerage charges ] on accommodation provided for employee’s use U.K.

11.  A payment of, or a contribution towards meeting, a person’s liability for [F2 rates or water or sewerage charges ] in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of [F3 sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat)], he is not liable to income taxF4 ... in respect of the provision of that accommodation.

Textual Amendments

F1 Words in sch. 3 Pt. 8 para. 11 heading substituted for (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(l)

F2 Words in sch. 3 Pt. 8 para. 11 substituted for (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(l)

F3 Words in sch. 3 Pt. 8 para. 11 substituted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(k)(i)

F4 Words in sch. 3 Pt. 8 para. 11 omitted (6.4.2004) by The Social Security (Contributions, Categorisation of Earners and Intermediaries) (Amendment) Regulations 2004 (S.I. 2004/770), regs. 1(1), 28(6)(k)(ii)