Trunk Flooring Limited v Construction Industry Training Board NI Posted In: Case Law
Legal BodyNorthern Ireland Industrial Tribunal (NIIT)
Type of Claim / JurisdictionPay
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
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