Commissioners of Revenue and Customs v Leisure Employment Services Limited: EAT 28 Mar 2006

The defendant employed seasonal workers. They deducted from their salaries before payment, fees for accomodation provided.
Held: The deductions reduced the payments below the national minimum wage and were unlawful.
Elis J said: ‘I take the purpose here to be specifically the elimination of payment by benefits in kind and a desire to ensure that workers should receive cash in hand or at least the national minimum wage, save where carefully . . circumscribed exceptions apply. .’

Judges:

Elias J P

Citations:

[2006] UKEAT 0106 – 06 – 2703, Times 17-May-2006, UKEAT/0106/06, [2006] ICR 1094

Links:

Bailii, EAT

Statutes:

National Minimum Wage Regulations 1999 (1999 No 584)

Cited by:

Appeal fromLeisure Employment Services Ltd v Revenue and Customs CA 16-Feb-2007
The company appealed a finding that it had been paying workers at less than the minimum hourly rate. Its workers resided at their places of work, and deductions were made toward the cost of providing accomodation etc. The company claimed that the . .
CitedRevenue and Customs v Lorne Stewart Plc (National Minimum Wage) EAT 13-Nov-2014
EAT National Minimum Wage – Lorne Stewart paid for employees to attend courses on condition they signed an agreement to repay all or part of the cost of the course if they left within two years and providing for . .
Lists of cited by and citing cases may be incomplete.

Employment

Updated: 07 July 2022; Ref: scu.242884