ACCA Advanced Taxation (ATX) Practice Exam

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Prepare for the ACCA Advanced Taxation Exam. Use interactive flashcards and multiple-choice questions, complete with hints and comprehensive explanations. Ensure your success on exam day!

Practice this question and more.

Which of the following statements is true regarding council tax for job-related accommodation?

Council tax is required
Council tax is optional
Council tax is free for all accommodations
Council tax varies by region

The correct answer is: Council tax is required

Council tax is indeed a mandatory charge imposed by local authorities in the UK on residential properties, including job-related accommodation. Typically, anyone residing in such accommodation is liable to pay council tax, as it is calculated based on the value of the property and is used to fund local services. Job-related accommodation often applies to employees who need to live near their place of work for the convenience of their employer, such as those in specific sectors like healthcare, hospitality, or the armed forces. Despite the nature of the employment and housing arrangements, council tax remains a requirement for any residential occupancy, ensuring that local councils have the funds necessary to provide essential services. The other options do not align with the standard practices regarding council tax. It is not optional or free, and while rates can differ based on property value and specific local council policies, variations in council tax do not negate the fundamental requirement to pay.