HM Revenue and Customs Commissioners v Ant Marketing Ltd [2019]

Posted In: Case Law
  • Decision Number
  • Legal Body
    Employment Appeal Tribunal (UKEAT)
  • Type of Claim / Jurisdiction
    Contracts of Employment, Pay
Issues covered: National Minimum Wage; Accommodation Offset; Deductions from Pay

This case arose out of an HMRC notice of underpayment issued against the respondents under Section 19 of the National Minimum Wage Act 1998.   The notices were made in respect of the respondent’s workers who it considered to be underpaid due to deductions taken from their pay, which were made for the provision of accommodation (known as ‘accommodation offset’) and the cost of mandatory training.   

The accommodation involved was furnished flats that were provided to the employees by a letting business which happened to be owned by the respondent’s chief executive.   There was no requirement either in the tenancy agreement or the contract of employment that

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This article is correct at 09/07/2020

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.

Jason Elliott BL

The main content of this article was provided by Jason Elliott BL. Email

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