Section 314 | Council tax etc. paid for certain living accommodation

(1)This section applies if living accommodation provided for an employee falls within the exception in one of the following provisions—

(2)No liability to income tax arises by virtue of—

(a)any payment to, for or on behalf of the employee, or

(b)any reimbursement of any payment by the employee,

in respect of council tax or rates, or water or sewerage charges, in respect of the accommodation.