Thanks Sam. It seems clear that we have no tax obligations here (but correct me if I'm wrong). In terms of his tax obligations, my Google searches (sic) have told me that an employee would get the accommodation tax free if it were essential to his role. I'm not sure whether this would also apply if the individual were a nominated tenant from the property maintenance company...(would it?). And I'm not sure whether as a tree surgeon he could be deemed essential to be on site (on basis that in last storm we have lost c.8 trees, some dangerously close or on the house so "emergency tree surgeon" must be living in flat...). Would this idea be laughed at by the tax man (it's actually seriously suggested by me)?