Smith v Oxfordshire Learning Disability NHS Trust - payment for sleep-ins was not "allowance" and so formed part of national minimum wage

For the purposes of the National Minimum Wage Regulations 1999 an "allowance" is not wages. This case establishes that an allowance for this purpose is an entitlement attributable to some element in the worker's working arrangements or circumstances over and above that attributable to the worker's doing his basic job.

