Accommodation related benefits - heating, lighting, maintenance

Hello, We pay the heating, lighting and maintenance for some employees who have accommodation, HMRC guidance states this: "If you arrange the supplier contracts and cover the costs directly, you must: report on form P11D pay Class 1A National Insurance on the full costs" Please could you confirm which section on the P11D we should use? We arrange the contracts with the supplier and pay them directly so I know it's Class 1A NI'able but I can't work out if it would be section K Services Supplied or Section M Other Items (brown box)? Many thanks.

Hi ,
 

As this is provided as part of the accomodation benefit you would include this in the accommodation section .

Thank you .