NMWM10090 | Accommodation and accommodation offset: when is the employer regarded as being responsible for the provision of accommodation? Example 4: employer provides a caravan pitch

Example 4

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.

Comment

The employer is not responsible for the provision of 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 responsible for the provision of accommodation to the worker, situation [1] (NMWM10040).