Seasonal Workers' Accommodation Part of Pay?

Minimum Wage
Revenue and Customs Comrs v Leisure Employment Services Ltd
EAT
28 March 2006
Reported 23 May 2006
Daily Law Notes Report Summary
Seasonal workers paid £6.00 per week for fuel at their "free"
accommodation thus reducing their hourly rate below the minimum.
The Inland Revenue complained but Employment Tribunal allowed
employers to continue.  The Revenue won on appeal. review.