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HMRC internal manual

National Minimum Wage Manual

Accommodation and accommodation offset: introduction

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulations 3(1), 10(b) & 9 to 16

National minimum wage legislation prescribes:

  • how to take account of living accommodation provided by the employer to the worker, and
  • how payments and deductions affect the calculation of national minimum wage pay.