Persons to be regarded as forming a single household for the purposes of section 254 of the Act: employees
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 person B 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 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 the 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 person A is to be regarded as forming a single household with person A, person B and any member of person B’s family living with person B for the purpose of section 254 of the Act.