Leisure_Employment_Services_Ltd_v_HM_Revenue_&_Customs
Leisure Employment Services Ltd v HM Revenue & Customs [2007] EWCA Civ 92 is a UK labour law case on the interpretation of the National Minimum Wage Act 1998. It concerns the extent to which an employer may make deductions from a worker's basic wage entitlement for the purpose of accommodation costs. The effect is that deductions for heat and light bills may not go beyond the maximum deduction rate for accommodation cost.