NIM02100 - Class 1 NICs: Earnings of employees and office holders: Council Tax or water or sewerage charges

Council Tax replaced the Community Charge with effect from 1 April 1993. Council Tax was not introduced in Northern Ireland.

Council Tax is based on the value of a property and the number of adults living in it. As with the Community Charge, business rates will be chargeable on properties used for non- domestic purposes.

Arrangement of Guidance

  1. NIM02101
    Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Employer pays all or part of an employee鈥檚 Council Tax
  2. NIM02102
    Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Employer pays all or part of the Council Tax for an employee in provided accommodation
  3. NIM02103
    Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Charges paid on behalf of Ministers of Religion
  4. NIM02104
    Class 1 NICs: Earnings of employees and office holders: Council Tax, water or sewerage charges: Employer pays Council Tax for relocated employee