Deductions for utility bills from the wages paid to workers at holiday resorts which meant that their hourly rate of pay fell below the statutory minimum were unlawful. The sums for gas and electricity were “in respect of” the provision of living accommodation within reg 31(1)(i) of the National Minimum Wage Regulations 1999 (SI 1999/584) and the employer was not entitled to make the deduction and treat it as part of the minimum wage where the particular sums exceeded the allocated allowance.