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    1. Home
    HMRC internal manual

    National Insurance Manual

    From:
    HM Revenue & Customs
    Published
    11 April 2016
    Updated:
    5 June 2025 - See all updates
    1. Back to contents
    2. NIM01000CO
    3. NIM02000

    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
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