Knowledge

HM Revenue and Customs v Stringer

Source 📝

149:
Back at the House of Lords, the Inland Revenue accepted that wages in lieu of holiday had to be paid, but that the more generous procedure for claiming under ERA 1996 was not open, because the definition of wages in s 27 was comprehensive and did not cover working time claims. It was deliberately
113:
Workers were not paid for annual leave because they had had long-term illnesses. They requested that they be paid the holiday wage, which they could not take because they had been sick. One asked if she could take annual leave that she missed before, after she returned to work. The rest had been
140:
The European Court of Justice held that legislation cannot allow that the right to take paid leave is extinguished at the end of the year if the worker does not work because of sickness. If employment is terminated then a worker is entitled to get an allowance of lieu according to Art 7(2). The
162:
regulation 14 was a sum payable to a worker in connection with employment, clearly within ERA 1996 s 27(1) and ‘holiday pay’ was there specifically. If it were not so, the principle of equivalence - that a no less favourable remedy would be available in national law as for EU law - would be
131:
The Court of Appeal held that a claim for deduction of holiday pay could not be brought as an unauthorised deduction from wages under ERA 1996, applying WTR rr 13 and 14. The House of Lords in Commissioners of Inland Revenue v Ainsworth IRLR 465 referred the question to the ECJ.
232: 114:
dismissed. They were all refused requests for pay for holidays, the lady who returned because the law said three months after the year in which the leave fell. They made a claim for unauthorised deductions under the
421:
IRLR 959 (C-277/08) the CFI held provided that employees who fall sufficiently ill before/whilst on holiday are entitled to insist that "missed" holiday be 'reinstated' and taken at a later date.
141:
purpose of the Directive, one of the most important social rights for workers, was to allow a period of rest and it was legitimate that if one was actually ill, there was no rest.
425: 417: 767: 378: 154:, regulation 30, which gives a time limit of three months only for each individual deduction, was not the only claim, and an action could be brought under the 363: 495: 118:
sections 13 (the right) and 23 (a limit of three months since last deduction, but workers can claim for the whole of the deductions).
777: 292: 787: 762: 525: 725: 192: 742: 500: 395: 262: 649: 606: 472: 247: 782: 41: 679: 539: 324: 772: 549: 534: 217: 159: 151: 102: 339: 329: 314: 299: 282: 267: 252: 237: 530: 350: 155: 115: 709: 544: 481: 689: 602: 185: 654: 510: 411: 277: 98: 67: 633: 629: 611: 221: 615: 583: 465: 208: 8: 730: 178: 90: 684: 664: 624: 588: 579: 570: 384: 353: 597: 669: 620: 592: 574: 369: 86: 37: 694: 554: 458: 756: 659: 406: 94: 450: 704: 674: 170: 505: 150:
never amended. Lord Rodger, Lord Walker and Lord Neuberger held that the
699: 520: 515: 380:
Apprenticeships, Skills, Children and Learning Act 2009
754: 365:Russell v Transocean International Resources Ltd 768:Court of Justice of the European Union case law 83:Schultz-Hoff v Deutsche Rentenversicherung Bund 480: 466: 186: 135: 77:Her Majesty's Revenue and Customs v Stringer 200: 473: 459: 193: 179: 294:Robinson-Steele v RD Retail Services Ltd 755: 454: 174: 726:Legal services in the United Kingdom 13: 396:Working time in the United Kingdom 126: 14: 799: 310:HM Revenue and Customs v Stringer 144: 248:Pfeiffer v Deutsches Rotes Kreuz 778:2009 in United Kingdom case law 788:European Union labour case law 763:United Kingdom labour case law 439: 325:Landeshauptstadt Kiel v Jaeger 1: 218:Working Time Regulations 1998 160:Working Time Regulations 1998 152:Working Time Regulations 1998 103:Working Time Regulations 1998 340:Barber v RJB Mining (UK) Ltd 101:, which is relevant for the 7: 743:United Kingdom law category 263:Commission v United Kingdom 166: 121: 10: 804: 607:English administrative law 426:Lyons v Mitie Security Ltd 351:Employment Rights Act 1996 156:Employment Rights Act 1996 116:Employment Rights Act 1996 739: 718: 642: 563: 496:Parliamentary sovereignty 488: 482:Law of the United Kingdom 418:Pereda v Madrid Movilidad 392: 376: 360: 348: 336: 321: 306: 289: 274: 259: 244: 229: 215: 206: 136:European Court of Justice 66: 61: 53: 48: 33: 29:European Court of Justice 25: 20: 433: 108: 634:English civil procedure 511:Law of Northern Ireland 201:Sources on working time 783:HM Revenue and Customs 650:British Virgin Islands 412:Working Time Directive 278:R v DTI ex parte BECTU 158:. A payment under the 99:Working Time Directive 68:Working Time Directive 773:House of Lords cases 616:English criminal law 584:English contract law 209:Directive 2003/88/EC 97:case concerning the 91:European labour law 40:, IRLR 214 (also, 625:English family law 501:Constitutional law 750: 749: 731:British penal law 402: 401: 73: 72: 795: 710:English case law 593:English land law 575:English tort law 475: 468: 461: 452: 451: 446: 443: 381: 366: 295: 195: 188: 181: 172: 171: 18: 17: 803: 802: 798: 797: 796: 794: 793: 792: 753: 752: 751: 746: 735: 714: 695:Anglo-Saxon law 643:Related systems 638: 564:Parallel fields 559: 555:Retained EU law 540:Competition law 526:Civil liberties 484: 479: 449: 444: 440: 436: 403: 398: 388: 379: 372: 364: 356: 344: 332: 317: 302: 293: 285: 270: 255: 240: 225: 211: 202: 199: 169: 147: 138: 129: 127:Court of Appeal 124: 111: 21:Stringer v HMRC 12: 11: 5: 801: 791: 790: 785: 780: 775: 770: 765: 748: 747: 740: 737: 736: 734: 733: 728: 722: 720: 716: 715: 713: 712: 707: 702: 697: 692: 687: 682: 677: 672: 667: 665:European Union 662: 657: 652: 646: 644: 640: 639: 637: 636: 627: 618: 609: 600: 595: 586: 577: 567: 565: 561: 560: 558: 557: 552: 550:Commercial law 547: 542: 537: 535:insolvency law 528: 523: 518: 513: 508: 503: 498: 492: 490: 486: 485: 478: 477: 470: 463: 455: 448: 447: 437: 435: 432: 431: 430: 422: 414: 409: 400: 399: 393: 390: 389: 377: 374: 373: 361: 358: 357: 349: 346: 345: 337: 334: 333: 322: 319: 318: 307: 304: 303: 290: 287: 286: 275: 272: 271: 260: 257: 256: 245: 242: 241: 230: 227: 226: 216: 213: 212: 207: 204: 203: 198: 197: 190: 183: 175: 168: 165: 146: 145:House of Lords 143: 137: 134: 128: 125: 123: 120: 110: 107: 71: 70: 64: 63: 59: 58: 55: 51: 50: 46: 45: 35: 31: 30: 27: 23: 22: 9: 6: 4: 3: 2: 800: 789: 786: 784: 781: 779: 776: 774: 771: 769: 766: 764: 761: 760: 758: 745: 744: 738: 732: 729: 727: 724: 723: 721: 717: 711: 708: 706: 703: 701: 698: 696: 693: 691: 690:United States 688: 686: 683: 681: 678: 676: 673: 671: 668: 666: 663: 661: 658: 656: 653: 651: 648: 647: 645: 641: 635: 631: 628: 626: 622: 619: 617: 613: 610: 608: 604: 601: 599: 596: 594: 590: 587: 585: 581: 578: 576: 572: 569: 568: 566: 562: 556: 553: 551: 548: 546: 543: 541: 538: 536: 532: 529: 527: 524: 522: 519: 517: 514: 512: 509: 507: 504: 502: 499: 497: 494: 493: 491: 489:Common fields 487: 483: 476: 471: 469: 464: 462: 457: 456: 453: 442: 438: 428: 427: 423: 420: 419: 415: 413: 410: 408: 407:UK labour law 405: 404: 397: 391: 386: 382: 375: 371: 368: 367: 359: 355: 352: 347: 342: 341: 335: 331: 327: 326: 320: 316: 312: 311: 305: 301: 297: 296: 288: 284: 280: 279: 273: 269: 265: 264: 258: 254: 250: 249: 243: 239: 235: 234: 233:SIMAP v CSCGV 228: 223: 219: 214: 210: 205: 196: 191: 189: 184: 182: 177: 176: 173: 164: 161: 157: 153: 142: 133: 119: 117: 106: 104: 100: 96: 95:UK labour law 92: 88: 85: 84: 79: 78: 69: 65: 60: 56: 52: 47: 44:and C-350/06) 43: 39: 36: 32: 28: 24: 19: 16: 741: 571:Scots delict 445:EWCA Civ 441 441: 424: 416: 362: 338: 323: 309: 308: 291: 276: 261: 246: 231: 222:SI 1998/1833 148: 139: 130: 112: 82: 81: 76: 75: 74: 57:EWCA Civ 441 54:Prior action 49:Case history 15: 685:New Zealand 506:English law 163:infringed. 757:Categories 700:Common law 545:Labour law 670:Hong Kong 655:Australia 521:Welsh law 516:Scots law 34:Citations 719:See also 429:IRLR 288 354:ss 50-70 330:C-151/02 315:C-520/06 300:C-131/04 283:C-173/99 268:C-484/04 253:C-397/01 238:C-303/98 167:See also 122:Judgment 62:Keywords 42:C-520/06 680:Ireland 531:Company 370:UKSC 57 343:ICR 679 328:(2003) 313:(2009) 298:(2006) 281:(2001) 266:(2006) 251:(2005) 236:(2000) 87:UKHL 31 38:UKHL 31 705:Equity 660:Canada 598:Trusts 675:India 630:Scots 621:Scots 612:Scots 603:Scots 589:Scots 580:Scots 434:Notes 109:Facts 89:is a 26:Court 632:and 623:and 614:and 605:and 591:and 582:and 573:and 533:and 394:see 385:c 22 93:and 80:and 759:: 105:. 474:e 467:t 460:v 387:) 383:( 224:) 220:( 194:e 187:t 180:v

Index

UKHL 31
C-520/06
Working Time Directive
UKHL 31
European labour law
UK labour law
Working Time Directive
Working Time Regulations 1998
Employment Rights Act 1996
Working Time Regulations 1998
Employment Rights Act 1996
Working Time Regulations 1998
v
t
e
Directive 2003/88/EC
Working Time Regulations 1998
SI 1998/1833
SIMAP v CSCGV
C-303/98
Pfeiffer v Deutsches Rotes Kreuz
C-397/01
Commission v United Kingdom
C-484/04
R v DTI ex parte BECTU
C-173/99
Robinson-Steele v RD Retail Services Ltd
C-131/04
HM Revenue and Customs v Stringer
C-520/06

Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.