2. “Rent payments” are such of the following as are not excluded by paragraph 3—
(a)payments of rent;
(b)payments for a licence or other permission to occupy accommodation;
(c)mooring charges payable for a houseboat;
(d)in relation to accommodation which is a caravan or mobile home, payments in respect of the site on which the accommodation stands;
(e)contributions by residents towards maintaining almshouses (and essential services in them) provided by a housing association which is—
(i)a registered charity, or
(ii)an exempt charity within Schedule 3 to the Charities Act 2011.
3. The following are excluded from being “rent payments”—
(a)payments of ground rent;
(b)payments in respect of a tent or the site on which a tent stands;
(c)payments in respect of approved premises;
(d)payments in respect of a care home;
(e)payments in respect of exempt accommodation;
(f)payments which are owner-occupier payments within the meaning of paragraph 4.
(g)payments which are service charge payments within the meaning of paragraph 7.