NMWM10150 | Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 4: employer provides facilities which are not used by the worker

Example 4

An employer operates an old people’s home and employs a warden whom they provide with a part furnished one bedroom flat, for 7 days a week. The warden has access to sleeping facilities, a kitchen, en suite bathroom and somewhere to store his belongings.

The flat is part of the old people’s home but is only accessible and used by the warden. However, the warden has his own family home a few miles away and chooses to stay in his own home on his days off.

Comment

The employer is likely to be providing living accommodation. Although the flat is part furnished, the facilities include the provision of sleeping and bathroom facilities. The availability of cooking facilities will not form part of the consideration of whether living accommodation is being provided, nor will the fact the worker decides to stay in his own home on his days off.