Accommodation and accommodation offset: example 4 - employer provides a caravan pitch
An employer operates a camping site during the summer months. They employ a site warden and allow the warden to park his caravan on site for no charge and provide free electrical hook up and gas cylinders.
The employer is not providing the accommodation in this case. The worker is providing their own accommodation and the employer is providing some supporting benefits in kind.
If the employer had provided the worker with one of the caravans the employer owned on the site, then the employer would have been regarded as providing the worker with accommodation, situation  (NMWM10040).