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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
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Accommodation and accommodation offset: when is accommodation provided by the employer? example 3 - worker chooses not to use the accommodation

Example 3

A warden works Monday to Friday and is provided with accommodation in a flat owned by his employer. The flat is part of the old people’s home in which the warden works and is provided to the warden free of charge for 7 days a week. However, the warden has his own family home several miles away and stays in his own home at the weekends.


The accommodation is regarded as being provided by the employer to the worker because the employer owns the accommodation (situation 1, NMWM10040). This is not affected by the fact that the worker does not use the accommodation at the weekends nor by the fact that the worker does not work at the weekends. The circumstances are such that the accommodation is provided by the employer for a full 7 days each week.

If the employer had provided the accommodation to the worker but the worker lived in his family home all the time then, provided the accommodation was still made available to the worker, it could still be regarded as provided by the employer, even though the worker had chosen not to occupy it.