NMWM10120 | 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.

Comment

The employer is paying for accommodation which includes the provision of a bed and bathroom facilities this means the accommodation could be regarding as living accommodation (NMWM10100). 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.