Trunk Flooring Limited v Construction Industry Training Board NI Posted In: Case Law
Legal BodyNorthern Ireland Industrial Tribunal (NIIT)
Type of Claim / JurisdictionPay and Conditions of Employment
The appellant has been trading for more than 20 years selling wooden products, mostly bespoke wooden overlay flooring. The company does not participate in the HMRC scheme for the construction industry.
In 2015, the respondent identified the company as (potentially) falling within the scope of the ‘Construction Industry Training Levy’ and the appellant challenged this. The question of whether a business is considered a ‘construction establishment’ as per the Department’s Orders is whether the establishment is engaged wholly or mainly in the construction industry for twenty seven or more weeks in the year.
The tribunal focused on whether the company’s work fell within the scope of “all
Already a subscriber?
Click here to login and access the full article.Log in now to read the full article
Don't miss out, start your free trial today!
Are you fully aware of the benefits of Legal-Island's Employment Law Update Service? We help hundreds of people like you understand how the latest changes in employment law impact on your business.
Help understand the ramifications of each important case from NI, GB and Europe
24/7 access to all the content in the Legal Island Vault for research case law and HR issues
Ensure your organisation’s policies and procedures are fully compliant with NI law
Receive free preliminary advice on workplace issues from the employment team at Worthingtons Solicitors
The information in this article is provided as part of Legal-Island's Employment Law Hub. We regret we are not able to respond to requests for specific legal or HR queries and recommend that professional advice is obtained before relying on information supplied anywhere within this article.