If you’re renting, your accommodation costs are the weekly equivalent of the costs, excluding any service costs (power, gas or phone for example) that are included in your rent. Rent arrears can’t be included.
If you’re paying board, the amount of your board is multiplied by 0.62 to arrive at the rent equivalent.
For home-owners, accommodation costs are the weekly equivalent of the mortgage costs, rates, insurance (not including contents insurance), and the cost of repairs and maintenance over the last 12 months. You’re expected to apply for a rates rebate if the local council provides for this.
If Work and Incomes believes your accommodation is “excessive”, it can decide not to recognise all of your actual accommodation costs for the purposes of your Accommodation Supplement.