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Official guidance
National Insurance Manual

NIM02100 · Class 1 NICs: Earnings of employees and office holders: Council Tax or water or sewerage charges

  • NIM02101 · Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Employer pays all or part of an employee's Council Tax, water or sewerage charges
  • NIM02102 · Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Employer pays all or part of the Council Tax, water or sewerage charges for an employee in provided accommodation
  • NIM02103 · Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Charges paid on behalf of Ministers of Religion
  • NIM02104 · Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Employer pays Council Tax, water or sewerage charges for relocated employee
  1. Class 1 NICs: Earnings of employees and office holders: Council Tax or water or sewerage charges
  2. Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Charges paid on behalf of Ministers of Religion

NIM02103 | Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Charges paid on behalf of Ministers of Religion

From HM Revenue & Customs · National Insurance Manual

If a Minister of Religion is living in a property owned by their Church, the Church is responsible for the Council Tax, water or sewerage charges. NICs are not due on the payment.

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