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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 regarded as living accommodation? example 2 multiple occupancy of the accommodation

Example 2

An employer operates as an employment agency engaging large numbers of staff from Europe. As the workers are from overseas and arrive in the UK with nowhere to live, the employer provides them with accommodation in a 4 bedroom, fully furnished house. At busy times, up to 24 people are staying at the house.


The multiple occupancy is a factor in this case. The employer is unlikely to be regarded as providing living accommodation if too many people are occupying the premises. For example, if there is not a bed for each worker and the access to other facilities are unreasonably restricted then the accommodation would not be regarded as living accommodation. When considering living accommodation it is necessary to consider the availability and access to the accommodation. In this example, if the employer ensured that only 4 workers were occupying the premises then living accommodation would be provided.