TC09585 - [2025] UKFTT 00867 (TC)

the Appellant was employed as a residential care giver and personal assistant – see part 1 clause 1;4;

the Appellant’s usual place of work would be the employer’s home address and employment accommodation would be provided free of charge to the Appellant at the employer’s home due to the high level of care needed for the patient – see part 2 clause 1;2;

the accommodation was being “provided for the better performance of the employees [sic] duties and is necessary in this type of employment when providing such high levels of care and flexibility for a patient needing 24–hour support and supervision.

Flexibility is a must due to the patients [sic] needs and for security reasons. It is impossible to say what time of the day or night you will be asked to work each week as it will depend on the health of the patient and the employer. Some weeks you may be asked to work several nights” – see part 2 clause 1;2;

the Appellant would be paid £9.15 for every hour he worked – see part 2 clause 2;1;

the number of hours of work required were not specified in the contract but the contract provided that these might vary from week to week. “There is a requirement for flexibility and these hours may be changed according to needs. In addition, you may be expected to work reasonable additional hours at the employers [sic] request…You may be required to work through the night, evenings and weekends” – see part 2 clause 3;1;

the Appellant’s post was funded subject to the employer’s assessed funded care needs at the time of the contract, which were subject to change by the employer – see part 2 clause 3;2;

the Appellant’s annual holiday entitlement was 5.6 weeks and, for that purpose, a week was described as “the equivalent of the number of hours/days usually worked per week” – see part 2 clause 6.1;

once the Appellant had been employed for a minimum of three months, if the Appellant’s father were to be admitted into hospital, the Appellant would be paid 100% of his standard contracted hours for a maximum of four weeks in any twelve–month period from 1 April to 31 March – see part 2 clause 11;2; and

the Appellant agreed that:

– see the working hours opt–out schedule.