Reactive Zero 2 Limited v The Pensions Regulator

Reactive Zero 2 Limited v The Pensions Regulator

The penalty notices were properly issued and received at the registered office; the appellant's assertions of non-receipt did not rebut the statutory presumption. The evidence of Mr Dale's health issues and staff delegation failures did not amount to a reasonable excuse for non-compliance. The fixed penalty and escalating penalty amounts are prescribed by regulation and cannot be varied by the Tribunal. The Reference is therefore dismissed.

Parties
Appellant: Reactive Zero 2 Limited; Respondent: The Pensions Regulator
Jurisdiction
England and Wales
Judgment Date
23 February 2026
Procedural Posture
Pensions Regulatory Appeal / Final Decision After Written Submissions, No Hearing
Outcome
Reference dismissed and remitted to the Respondent with no directions.
Legal Topics
Automatic Enrolment, Employer Duties, Penalty Notices, Tribunal Jurisdiction, Reasonable Excuse
Pensions Law Regulatory Law Automatic Enrolment Employer Duties Penalty Notices Tribunal Jurisdiction Reasonable Excuse

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Parties

Reactive Zero 2 Limited

Appellant

The Pensions Regulator

Respondent

Procedural Posture

Pensions Regulatory Appeal / Final Decision After Written Submissions, No Hearing

Legal Issues

  1. 1 Whether penalty notices were properly issued and received
  2. 2 Whether the appellant had a reasonable excuse for non-compliance with pension duties
  3. 3 Whether health issues or staff delegation failures constitute reasonable excuse

Ratio Decidendi

The penalty notices were properly issued and received at the registered office; the appellant's assertions of non-receipt did not rebut the statutory presumption. The evidence of Mr Dale's health issues and staff delegation failures did not amount to a reasonable excuse for non-compliance. The fixed penalty and escalating penalty amounts are prescribed by regulation and cannot be varied by the Tribunal. The Reference is therefore dismissed.

Court Disposition

Reference dismissed and remitted to the Respondent with no directions.