Employees are allocated mobile homes whilst they work on employer's site. Most are EU citizens from other member states so are working legitimately in UK and stay for few months or years then return to their birthplace - often another EU country. Not that it should affect anything but it does make tracking people difficult sometimes when non payment of bills is in respect of people who are no longer in the UK. Pay is at NMW. Rent is charged below the maximum level allowed to be deducted from an employee on NMW. Council Tax on the mobile homes is £1000 p.a. which is obviously a personal tax on the tenants. Can the employer (who is also the landlord) pay it as the owner of the mobile home and should it then be treated as a Benefit in Kind to the employee? Also if the landlord does pay it, would it be an allowable expense in his rented income account? Employer wants to pay it to prevent any continuous visits by the Council if the tenants (the employees) do not pay. Any other suggestions on how to approach this?