SCHEDULE 1Meaning of payments in respect of accommodation
Service charge payments
Service charge payments7
1
“Service charge payments” are payments which—
a
fall within sub-paragraph (2);
b
are not excluded by sub-paragraph (3); and
c
in any case to which paragraph 8 applies, meet all of the conditions set out in that paragraph.
2
The payments falling within this sub-paragraph are payments of amounts which are, in whole or in part—
a
payments of, or towards, the costs of or charges for providing services or facilities for the use or benefit of persons occupying accommodation; or
b
fairly attributable to the costs of or charges for providing such services or facilities connected with accommodation as are available for the use or benefit of persons occupying accommodation.
3
Payments are excluded by this sub-paragraph where—
a
a loan that falls within paragraph 5 was taken out for the purposes of making the payments; or
b
the services or facilities to which the payments relate are provided for the use or benefit of any person occupying—
i
a tent,
ii
approved premises,
iii
a care home, or
iv
exempt accommodation.
4
It is irrelevant for the purposes of sub-paragraph (2)—
a
whether or not the payments are separately identified as relating to the costs or charges referred to in sub-paragraph (2);
b
whether they are made in addition to or as part of any other payment (including a payment that would otherwise be regarded as a rent payment within the meaning of paragraph 2);
c
whether they are made under the same or a different agreement as that under which the accommodation is occupied.