The Government has announced the increases in the national minimum wage rates which will apply from October 2007.

The adult national minimum wage will rise from £5.35 to £5.52 an hour. The minimum rate for 18- to 21-year-olds will increase from £4.45 to £4.60 an hour and for 16- to 17-year-olds the rate will be £3.40 an hour instead of £3.30.

The rate for the accommodation offset will increase from £29.05 per week (£4.15 per day) to £30.10 per week (£4.30 per day).

The next sector targeted for special attention by HM Revenue and Customs compliance units will be hotels, widening out next year to other areas of the hospitality industry.

The guidance can be downloaded at http://www.dti.gov.uk/files/file38769.pdf.