10. Housing costs, including repairs modifications and improvements to the dwelling occupied as the main home, including any garage, garden, outbuildings, and including deposits to secure accommodation, mortgage payments, rates, water rates, sewerage rates, service charges, rent and all other charges for accommodation, whether or not such charges include payment for meals or services except daily living expenses such as food and groceries where such expenses are incurred in caring for a prisoner or young offender on temporary release under Rule 27 of the Prison and Young Offenders Centres Rules (Northern Ireland) 1995 M1.N.I.