Accommodation and accommodation offset: when is accommodation regarded as provided by the employer? example 1 - worker has a joint tenancy agreement
A waiter is provided with a flat above the restaurant in which he works. His employer leases the whole building from a property company and sublets the flat to the worker who lives there with his wife. The worker and his wife have a joint tenancy agreement. His wife does not work for the same employer.
The accommodation would be regarded as being provided by the employer as the employer is the worker’s landlord situation  (NMWM10040). It does not matter that the accommodation is being shared with another person nor that there is a joint tenancy agreement. However, multiple occupancy may be a factor when deciding if the accommodation is living accommodation (NMWM10100) and (NMWM10130).
However, if the tenancy had been solely in the wife’s name the accommodation would not be regarded as provided by the employer to the worker unless the situation at  (NMWM10040) also applied.