Revenue and Customs v Annabels (Berkeley Square) Ltd and others: EAT 13 Jun 2008

EAT National Minimum Wage
Where restaurant or bar service charges are paid by the customer to the employer, but are then paid into a troncmaster’s bank account for distribution by him/her in accordance with a tronc scheme agreed between the troncmaster and employees, the sums so distributed to employees are not ‘paid by the employer’ for the purposes of being included in the National Minimum Wage calculation.


Wilkie J


[2008] UKEAT 0562 – 07 – 1306, [2008] ICR 1076




England and Wales

Cited by:

Appeal fromAnnabel’s (Berkeley Square) Ltd and Others v Revenue and Customs CA 7-May-2009
The court considered whether tips paid at a restaurant by means of a credit card or cheque thus becoming the employer’s money could properly count toward the minimum wage when paid on to the employee. The revenue contended that the money received . .
Lists of cited by and citing cases may be incomplete.


Updated: 17 July 2022; Ref: scu.269778