Basic questions about "Foreign Housing Exclusion"

I'm trying to figure out if I am able to claim "Foreign Housing Exclusion." PUB 54 p.21 says right underneath the above heading:

 

The housing exclusion applies only to amounts considered paid for with employer-provided amounts.

 

1) Does this mean that I have to have an employer?  

2) I'm paying not for the house but for the land on which the house stands. Can this be included in Foreign House Exclusion in addition to insurances etc?

 

Thanks