The case of Smith v Oxeter Learning Disability NHS Trust concerned a worker who was contracted to work 15 hours per week at a residential care home and occasionally required to sleep at the care home to be on call for night duty. When he did so, he received a "sleeping-in allowance" of £25 per night. He did not receive any further payments under his contract in respect of the overnight duty, as he was never woken up while he was on call. The parties accepted that the time spent sleeping at the care home amounted to working time for the purposes of calculating Mr Smith's average hourly pay for national minimum wage purposes. The EAT held that the "sleeping-in allowance" was not paid on account of something distinct from performing his job but amounted to a payment for performing a sleep-in duty. Accordingly, it was not an "allowance" for the purposes of the National Minimum Wage Regulations and could be taken into account for the purposes of calculating whether Mr Smith was paid the national minimum wage.