NMWM10050 | Accommodation and accommodation offset: examples and comments: when is the employer regarded as responsible for the provision of accommodation?

From HM Revenue & Customs · National Minimum Wage Manual

Relevant legislation

The legislation that applies to this page is as follows:

National Minimum Wage Regulations 2015, regulation 10(f)

The employer can only be regarded as being responsible for the provision of accommodation to a worker in specific situations (NMWM10040). In all other circumstances the employer is not regarded as responsible for the provision of accommodation.

When the employer is regarded as being responsible for the provision of accommodation, the accommodation must also be regarded as living accommodation (NMWM10100) for the accommodation offset (NMWM10020) to apply.

The following examples and comments are provided to help illustrate some of the issues which may arise.

Manual Page	Example
NMWM10060	Example 1 - Worker has a joint tenancy agreement
NMWM10070	Example 2 - Employer pays the cost of accommodation
NMWM10080	Example 3 - Worker chooses not to use the accommodation
NMWM10090	Example 4 - Employer provides a caravan pitch