Taylors Services Ltd v Revenue and Customs Comrs

Subject Matter

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) — National Minimum Wage Regulations 2015 (SI 2015/621), regs 20, 30, 34

[2024] EAT 102; [2024] ICR 1171; [2025] IRLR 201; [2024] WLR(D) 303, EAT

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 — Proper approach to construction of regulations — National Minimum Wage Regulations 2015 (SI 2015/621), regs 30, 34

[2025] EWCA Civ 956; [2025] ICR 1685; [2025] WLR(D) 405, CA

Appellate History