Down Window Systems v Construction Industry Training Board [2007] NIIT 1254_06 (12 February 2007

Down Window Systems v Construction Industry Training Board [2007] NIIT 1254_06 (12 February 2007

The statutory scheme imposes a mandatory levy on qualifying employers in the construction industry, and the respondent is lawfully entitled to assess and collect the levy retrospectively where annual returns are not provided. The respondent's audit and assessment process, including retrospective assessment, is incidental to its statutory powers and does not constitute an abuse of process or breach of human rights, even where the employer claims not to have received services or prior notice.

Citation
[2007] NIIT 1254_06
Parties
Claimant: Down Window Systems; Respondent: Construction Industry Training Board
Jurisdiction
Northern Ireland
Procedural Posture
Industrial Tribunal Appeal / Final Decision on Appeal
Outcome
Appeal dismissed
Legal Topics
Statutory Levy, Retrospective Assessment, Human Rights, Industrial Training, Construction Industry
Employment Law Administrative Law Statutory Levy Retrospective Assessment Human Rights Industrial Training Construction Industry

Case Brief

Summary, issues, holding and outcome

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Parties

Down Window Systems

Claimant

Construction Industry Training Board

Respondent

Procedural Posture

Industrial Tribunal Appeal / Final Decision on Appeal

Legal Issues

  1. 1 Whether the respondent could lawfully demand retrospective payment of a statutory levy for three years
  2. 2 Whether delay in issuing assessment notices infringed the claimant's human rights
  3. 3 Whether lack of service provision by respondent negates liability for levy

Ratio Decidendi

The statutory scheme imposes a mandatory levy on qualifying employers in the construction industry, and the respondent is lawfully entitled to assess and collect the levy retrospectively where annual returns are not provided. The respondent's audit and assessment process, including retrospective assessment, is incidental to its statutory powers and does not constitute an abuse of process or breach of human rights, even where the employer claims not to have received services or prior notice.

Court Disposition

Appeal dismissed

Orders

  • The claimant's appeal against the levy assessment is dismissed.