# The Social Security (Contributions) Regulations 2001, Paragraph 11: rates or water or sewerage charges on accommodation provided for employee’s use


A payment of, or a contribution towards meeting, a person’s liability for rates or water or sewerage charges in respect of accommodation occupied by him and provided for him by reason of his employment if by virtue of sections 99 or 100 of ITEPA 2003 (accommodation provided for performance of duties or as a result of a security threat), he is not liable to income tax... in respect of the provision of that accommodation.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/3/part/VIII/paragraph/11 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-3/part-VIII/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.