Law reports

Daler-Rowney Ltd v HM Revenue & Customs EAT/0273/13

Reports relating to this case:

  • National minimum wage: Restriction of higher education work experience exception to UK students does not give rise to unlawful discrimination

    11 December 2014

    In Daler-Rowney Ltd v HM Revenue & Customs EAT/0273/13, the EAT upheld an employment tribunal's decision that work experience students from non-UK institutions of higher education are not covered by the exception from the national minimum wage and that the employer was therefore properly presented with a notice of underpayment by HMRC. The limitation of the exception to UK institutions was indirectly discriminatory on the grounds of race, but the employment judge was entitled to find that the narrow scope of the exception was a proportionate means of achieving a legitimate aim.

  • National minimum wage: higher education exception for UK workers justified

    10 July 2014

    The Employment Appeal Tribunal (EAT) has held that a "higher education course" under the National Minimum Wage Regulations 1999 (SI 1999/584) relates to courses undertaken only in the UK and therefore disproportionately excludes foreign students and is indirectly discriminatory, but is justified as a proportionate means of preventing abuse of the national minimum wage system, which is a legitimate aim.