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.

Leisure Employment Services Ltd was a wholly owned subsidiary company of Bourne Leisure Ltd.[1] It employed a number of holiday workers on caravan sites around England.

They were also given accommodation in the company's caravans, for which the maximum level of deductions from their wages were made (the maximum amount is stated under the r 36 of the National Minimum Wage Regulations).

The majority judgment held that under r 31(1)(i) any deduction 'in respect of the provision of living accommodation' provided by the employer included heat and light bills.