NMWM10140 - Accommodation and accommodation offset: when is accommodation regarded as living accommodation? Example 3: employer provides hotel accommodation
Example 3
An employer operates a small hotel. Some of the staff are provided with accommodation on the top floor of the hotel, consisting of individual bedrooms. »Ê¹ÚÌåÓýappre are two shared bathrooms on the floor. »Ê¹ÚÌåÓýappre are no cooking facilities and the employer allows the staff to have free meals from the hotel restaurant.
Comment
»Ê¹ÚÌåÓýapp employer is likely to be providing living accommodation because the employer is providing facilities for sleeping and reasonable access to bathroom facilities. »Ê¹ÚÌåÓýapp fact the employer is providing free meals is not taken into account.