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HMRC internal manual

National Minimum Wage Manual

Accommodation and accommodation offset: examples and comments - when is accommodation regarded as provided by the employer?

Relevant legislation

The legislation that applies to this page is as follows:

* National Minimum Wage Regulations 2015, regulation 10

Accommodation can only be regarded as provided by an employer to a worker in specific situations (NMWM10040). In all other circumstances the accommodation is not regarded as provided by the employer.

When the accommodation is regarded as being provided by the employer, the accommodation must also be living accommodation (NMWM10100) for the accommodation offset (NMWM10020) to apply.

The following examples and comments are provided to help illustrate some of the issues which may arise.

NMWM10060 Example 1 - Worker has a joint tenancy agreement
NMWM10070 Example 2 - Employer pays the cost of accommodation
NMWM10080 Example 3 - Worker chooses not to use the accommodation
NMWM10090 Example 4 - Employer provides a caravan pitch