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

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    Leisure Employment Services Ltd v Commissioners for Her Majesty's Revenue and Customs [2007] IRLR 450 CA (0 other reports)

national minimum wage | utility bills in employer-provided accommodation

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.

The National Minimum Wage Regulations 1999 provide that an employer can not claim to be meeting its obligation to pay the minimum wage by providing benefits in kind for which deductions are made from workers' pay or for which workers are obliged to pay the employer.