Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
, see all updates

Accommodation and accommodation offset: when is accommodation regarded as living accommodation example 1 - board and lodging in bed and breakfast accommodation

Example 1

An employer sends his worker on a mandatory training course for a week away from home. The employer pays for the worker to stay in bed and breakfast accommodation and pays the worker a subsistence allowance to cover the cost of lunch and supper. At his lodgings, the worker has an en-suite bathroom and tea and coffee making facilities in his room. He eats breakfast in the communal dining room and buys his other meals at a nearby café.


The employer is providing living accommodation to the worker. The employer is paying for accommodation which includes the provision of a bed and bathroom facilities means the accommodation can be regarded as living accommodation. The fact that the employer is covering the cost of all the worker’s meals is not a factor that needs to be taken into account when considering whether or not the accommodation is living accommodation.