Good point Mikey however...
A) I am not sure that all the conditions are met in this event, The sole reason that she currently is granted the accomodation is the living accommodation is necessary for the proper performance of the duties of her job. This in not the case once she goes on Maternity leave. Her role is not a traditional site worker, and therefore that is the only reason that i can currently see to state that the accomodation is tax sheltered.
B)"Indeed you have actually suggested that she can be called up on to help". Not sure that I meant to give that impression, that is not the case and i apologise if i did. Indeed I am sure my H&S colleagues would be none too happy should she attempt to visit the site with a baby in tow. PPE for a newborn is difficult to source!
C) She is only choosing to stay as she shares the accomodation with her husband who is also an employee on the site. (Workplace romances and tax are not a good mix!)
Thanks for the input Mike - it's all good stuff.
Should it matter...
...if all the criteria within the 24 month rules are met then she will still be entitled to the "relief".
Just because she is not physically at work does not detract from the fact she is on the contract which entitles her to the relief in the first place. Indeed you have actually suggested that she can be called up on to help out so I would suggest HMRC would be in breach of some sort of sexual discrimination if they said that whilst on maternity leave she could not get the relief.