{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-314",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-314.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/314",
  "kind": "section",
  "number": "314",
  "heading": "Council tax etc. paid for certain living accommodation",
  "text": "(1) This section applies if living accommodation provided for an employee falls within the exception in one of the following provisions—\nsection 99(1) (accommodation necessary for proper performance of duties),\nsection 99(2) (accommodation provided for better performance of duties), or\nsection 100 (accommodation provided as a result of security threat).\n(2) No liability to income tax arises by virtue of—\n(a) any payment to, for or on behalf of the employee, or\n(b) any reimbursement of any payment by the employee,\nin respect of council tax or rates, or water or sewerage charges, in respect of the accommodation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/314",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}