NMWM10155 | Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 5: worker provides own furniture

Example 5

An employer operates a delivery company. The worker has a tenancy agreement for a 1-bedroom, unfurnished flat which is owned by the employer. The flat has an outdated bathroom suite which includes a shower, sink and a toilet for the worker to use, in addition to a central heating system. The worker has decided, in agreement with the employer, to provide their own furniture.

Comment

The employer is likely to be providing living accommodation. Although the worker has provided their own furniture, the facilities provided by the employer enable the worker to live in the accommodation. The fact the bathroom is dated is not a consideration for living accommodation.