On Line Design & Engineering Ltd v Engineering Construction Industry Training Board [2013] EWHC 287 (Admin) (21 February 2013)

On Line Design & Engineering Ltd v Engineering Construction Industry Training Board [2013] EWHC 287 (Admin) (21 February 2013)

The Employment Tribunal was entitled to find, on the facts and applying an impressionistic and industry-informed approach, that the appellant's employees working in office buildings within industrial establishments where engineering construction activities are carried on are 'site employees' for the purposes of the levy. The statutory term 'site' is not ambiguous and should not be artificially restricted to only the rooms occupied by the appellant's employees. The Tribunal's findings and application of the law disclosed no error.

Citation
[2013] EWHC 287 (Admin)
Parties
Appellant: On Line Design & Engineering Ltd; Respondent: Engineering Construction Industry Training Board
Jurisdiction
England and Wales
Judgment Date
21 February 2013
Procedural Posture
Statutory Appeal (employment Tribunal) / High Court Appeal From Employment Tribunal Decision
Outcome
Appeal dismissed
Legal Topics
Industrial Training Levy, Statutory Interpretation, Employment Classification, Engineering Construction Industry, Levy Assessment
Employment Law Administrative Law Taxation Law Industrial Training Levy Statutory Interpretation Employment Classification Engineering Construction Industry Levy Assessment

Case Brief

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Parties

On Line Design & Engineering Ltd

Appellant

Engineering Construction Industry Training Board

Respondent

Procedural Posture

Statutory Appeal (employment Tribunal) / High Court Appeal From Employment Tribunal Decision

Legal Issues

  1. 1 Whether the appellant's employees working in client offices within industrial sites are 'site employees' for the purposes of the Industrial Training Levy
  2. 2 Proper interpretation of 'site' under the relevant statutory orders

Ratio Decidendi

The Employment Tribunal was entitled to find, on the facts and applying an impressionistic and industry-informed approach, that the appellant's employees working in office buildings within industrial establishments where engineering construction activities are carried on are 'site employees' for the purposes of the levy. The statutory term 'site' is not ambiguous and should not be artificially restricted to only the rooms occupied by the appellant's employees. The Tribunal's findings and application of the law disclosed no error.

Court Disposition

Appeal dismissed

Orders

  • The appeal is dismissed.