Accommodation and accommodation offset: when is accommodation regarded as living accommodation? example 3 - employer provides hotel accommodation
An employer operates a small hotel. Some of the staff are provided with accommodation on the top floor of the hotel, consisting of individual bedrooms. There are two shared bathrooms on the floor. There are no cooking facilities and the employer allows the staff to have free meals from the hotel restaurant.
The employer is providing living accommodation because the employer is providing a bed and reasonable access to bathroom facilities. The fact the employer is providing free meals is not taken into account.