Commissioners for HM Revenue & Customs v Leisure Employment Services Ltd EAT/0106/06

Reports relating to this case:

  • National minimum wage: National minimum wage deductions

    Date:
    7 July 2006

    In Commissioners for HM Revenue & Customs v Leisure Employment Services Ltd EAT/0106/06, the Employment Appeal Tribunal holds that sums deducted from the pay of workers living in employer-provided accommodation to offset the cost of utility bills cannot be counted as part of their wages for the purposes of establishing if they are receiving the minimum wage.