The following Employment Tax guidance note by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:
The payment of an employee’s council tax is usually linked to the provision of living accommodation to the employee.
Whether or not the payment of council tax is treated as a taxable benefit depends on why the council tax has been paid by the employer and whether that underlying reason is an exempt benefit.
Whether or not the payment of council tax on behalf of the employee constitutes a taxable benefit depends on why the amounts have been paid.
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