North Yorkshire Police & Anor v Revenue & Customs [2009] UKFTT 237 (TC) (14 September 2009)

North Yorkshire Police & Anor v Revenue & Customs [2009] UKFTT 237 (TC) (14 September 2009)

Regulation 2(4) of the SMP Regulations is a freestanding provision that takes precedence over both regulation 2(1) and the statutory default rule in section 165(2) when its conditions are met. For Mrs Wade’s first claim, as she was absent from work for pregnancy-related reasons at the beginning of the 4th week before the expected week of confinement, her maternity pay period started then. For the second claim, as she had stopped work before the 11th week, the statutory default rule applied and the maternity pay period started at the 11th week before the expected week of confinement.

Citation
[2009] UKFTT 237
Parties
First Appellant / Employer: North Yorkshire Police; Second Appellant / Employee: Mrs Deborah Wade; Respondent / Administering Authority: The Commissioners for Her Majesty’s Revenue and Customs (HMRC)
Jurisdiction
United Kingdom
Judgment Date
14 September 2009
Procedural Posture
Statutory Payment Appeal (statutory Maternity Pay) / First Tier Tribunal (tax Chamber) Full Decision
Outcome
Appeals allowed in part and dismissed in part; specific starting dates for SMP determined for each claim.
Legal Topics
Statutory Maternity Pay, Statutory Payment Appeals, Interpretation of Social Security Contributions and Benefits Act 1992, Employer and Employee Rights, Tribunal Procedure
Tax Law Employment Law Social Security Law Statutory Maternity Pay Statutory Payment Appeals Interpretation of Social Security Contributions and Benefits Act 1992 Employer and Employee Rights Tribunal Procedure

Case Brief

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Parties

North Yorkshire Police

First Appellant / Employer

Mrs Deborah Wade

Second Appellant / Employee

The Commissioners for Her Majesty’s Revenue and Customs (HMRC)

Respondent / Administering Authority

Procedural Posture

Statutory Payment Appeal (statutory Maternity Pay) / First Tier Tribunal (tax Chamber) Full Decision

Legal Issues

  1. 1 What is the correct starting date for statutory maternity pay (SMP) in respect of Mrs Wade’s two pregnancies?
  2. 2 How should the relevant statutory and regulatory provisions be interpreted and applied to the facts of each claim?

Ratio Decidendi

Regulation 2(4) of the SMP Regulations is a freestanding provision that takes precedence over both regulation 2(1) and the statutory default rule in section 165(2) when its conditions are met. For Mrs Wade’s first claim, as she was absent from work for pregnancy-related reasons at the beginning of the 4th week before the expected week of confinement, her maternity pay period started then. For the second claim, as she had stopped work before the 11th week, the statutory default rule applied and the maternity pay period started at the 11th week before the expected week of confinement.

Court Disposition

Appeals allowed in part and dismissed in part; specific starting dates for SMP determined for each claim.

Orders

  • In respect of the claim for SMP made by Mrs Wade following notice given on 1 August 2005, the maternity pay period starts on 21 November 2005.
  • In respect of the claim for SMP made by Mrs Wade following notice given on 18 January 2007, the maternity pay period starts on 9 April 2007.