Council tax

Produced by Tolley in association with Philip Rutherford
Council tax

The following Employment Tax guidance note Produced by Tolley in association with Philip Rutherford provides comprehensive and up to date tax information covering:

  • Council tax
  • Introduction
  • Council tax
  • When is the payment of council tax not taxable?
  • Reporting requirements

Introduction

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.

If the payment of council tax does not fall into one of the exempti

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