On Line Design and Engineering Ltd, R (on the application of) v Engineering Construction Industry Training Board [2010] EWHC 2776 (Admin) (22 October 2010)

On Line Design and Engineering Ltd, R (on the application of) v Engineering Construction Industry Training Board [2010] EWHC 2776 (Admin) (22 October 2010)

The appeal was dismissed because the appellant failed to provide sufficient evidence to the Employment Tribunal to enable it to determine whether agency employees were off site employees; the burden of proof was on the appellant, and the Tribunal's approach did not involve an error of law.

Citation
[2010] EWHC 2776 (Admin)
Parties
Claimant: On Line Design and Engineering Limited; Defendant: Engineering Construction Industry Training Board
Jurisdiction
England and Wales
Judgment Date
22 October 2010
Procedural Posture
Judicial Review / Statutory Appeal / High Court Appeal From Employment Tribunal
Outcome
Appeal dismissed
Legal Topics
Industrial Training Levy, Statutory Interpretation, Burden of Proof, Employment Classification
Administrative Law Employment Law Taxation Industrial Training Levy Statutory Interpretation Burden of Proof Employment Classification

Case Brief

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Parties

On Line Design and Engineering Limited

Claimant

Engineering Construction Industry Training Board

Defendant

Procedural Posture

Judicial Review / Statutory Appeal / High Court Appeal From Employment Tribunal

Legal Issues

  1. 1 Whether the Employment Tribunal erred in law in classifying agency workers as 'site employees' for levy purposes under the Industrial Training Levy Order.
  2. 2 What constitutes a 'site' for the purposes of the levy rate under the relevant statutory scheme.

Ratio Decidendi

The appeal was dismissed because the appellant failed to provide sufficient evidence to the Employment Tribunal to enable it to determine whether agency employees were off site employees; the burden of proof was on the appellant, and the Tribunal's approach did not involve an error of law.

Court Disposition

Appeal dismissed

Orders

  • Appellant to pay interest at 8% from 19 January, amounting to £19,079.84.
  • Appellant to pay respondent's costs, summarily assessed at £27,000 including VAT.