Commentary on Sections Example 3 £150(Pe) – £50(E) = £100 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.