Persons to be regarded as forming a single household for the purposes of section 254 of the Act: employeesU.K.
3.—(1) Where—
(a)a person (“person A”) occupies living accommodation in a building or part of a building; and
(b)another person (“person B”) and any member of person B's family living with him occupy living accommodation in the same building or part,
those persons are only to be regarded as forming a single household for the purposes of section 254 of the Act if their circumstances are those described in paragraph (2).
(2) The circumstances are that—
(a)Person A carries out work or performs a service of an exclusively domestic nature for person B or such a member of person B's family;
(b)Person A's living accommodation is supplied to him by person B or by such a member of person B's family as part of the consideration for carrying out the work or performing the service; and
(c)person A does not pay any rent or other consideration in respect of his living accommodation (other than carrying out the work or performance of the service).
(3) Work or a service usually carried out or performed by any of the following is to be regarded as work or service of a domestic nature for the purpose of paragraph (2)(a)—
(a)au pair;
(b)nanny;
(c)nurse;
(d)carer;
(e)governess;
(f)servant, including maid, butler, cook or cleaner;
(g)chauffeur;
(h)gardener;
(i)secretary; or
(j)personal assistant.
(4) Where person A and person B are to be regarded as forming a single household under paragraph (1) any member of person A's family occupying the living accommodation with him is to be regarded as forming a single household with person A, person B and any member of person B's family living with him for the purpose of section 254 of the Act.