Leisure Employment Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2007] IRLR 450 CA

Reports relating to this case:

  • Leisure Employment Services Ltd v Commissioners for Her Majesty's Revenue and Customs

    Date:
    27 February 2007

    In Leisure Employment Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2007] IRLR 450 CA, the Court of Appeal has held that sums deducted from the pay of workers living in employer-provided accommodation to offset the cost of utility bills can not be counted as part of their wages for the purposes of establishing if they are receiving the minimum wage.