Is a tied cottage rent free as part of a wage?

A tied cottage is typically provided as part of an employee's compensation package, often for workers in roles that require them to live on-site, such as in agriculture or hospitality. While the rent may be subsidized or reduced compared to market rates, it is not usually entirely rent-free. The value of the accommodation is considered part of the employee's overall wage, influencing their taxable income. Therefore, while it may seem like a benefit, it is generally not free of cost.