Can accommodation provided to employees be taken into account when calculating payment of the national minimum wage?

Yes, if the employer provides an employee with housing as part of their job, a daily accommodation offset can be taken into account for the purposes of calculating whether or not the national minimum wage has been paid.

The daily accommodation offset rose from £8.20 to £8.36 on 1 April 2021. If the employer does not make a formal deduction in respect of accommodation, for national minimum wage calculation purposes, the sum of £8.36 per day is added to the amount actually received by the employee.