The Industrial Cases Reports
[2024] ICR 1171
Employment Appeal Tribunal
Taylors Services Ltd (Dissolved) and another v Revenue and Customs Commissioners
[2024] EAT 102
2024 May 23; June 26
Judge Stout
Employment— Wages— National minimum wage— Employers providing transport for workers to and from home addresses to farms around country— Travelling time unpaid— Revenue issuing notices of underpayment— Whether time spent travelling “working time”— Whether workers entitled to national minimum wage for that time—
National Minimum Wage Act 1998 (c 39), ss 1(1), 2(3), 19C(1)
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National Minimum Wage Regulations 2015 (SI 2015/621), regs 20, 30, 34