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 rule that, when triggered by absence from work wholly or partly due to pregnancy from the 4th week before the expected week of confinement, determines the start of the maternity pay period regardless of notice or other conditions. Where regulation 2(1) does not apply and the claimant is absent for pregnancy-related reasons within the relevant period, regulation 2(4) overrides the default statutory rule. In Mrs Wade’s first claim, the SMP period started at the beginning of the 4th week before the expected week of confinement; in her second claim, as she stopped work before the 11th week, the statutory default rule applied and the SMP...

Citation
[2009] UKFTT 237 (TC)
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 periods 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, Interaction of Statutory and Police Maternity Pay
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 Interaction of Statutory and Police Maternity Pay

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 do the statutory rules and regulations interact to determine the SMP period when there is overlap with police maternity pay (PMP)?
  3. 3 Does regulation 2(4) of the SMP Regulations operate as a freestanding rule overriding other provisions?

Ratio Decidendi

Regulation 2(4) of the SMP Regulations is a freestanding rule that, when triggered by absence from work wholly or partly due to pregnancy from the 4th week before the expected week of confinement, determines the start of the maternity pay period regardless of notice or other conditions. Where regulation 2(1) does not apply and the claimant is absent for pregnancy-related reasons within the relevant period, regulation 2(4) overrides the default statutory rule. In Mrs Wade’s first claim, the SMP period started at the beginning of the 4th week before the expected week of confinement; in her second claim, as she stopped work before the 11th week, the statutory default rule applied and the SMP...

Court Disposition

Appeals allowed in part and dismissed in part; specific starting dates for SMP periods 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.