Tax Credits Act 2002 section Schedule 1 para 2

Right not to suffer detriment: Northern Ireland

Schedule 1, paragraph 2 amends the Employment Rights (Northern Ireland) Order 1996 to protect employees in Northern Ireland from being penalised by their employers in connection with tax credits.

• Employees in Northern Ireland have the right not to suffer any detriment from their employer because of actions taken to enforce rights under tax credit regulations, because a penalty was imposed on the employer as a result of such actions, or because the employee is or may be entitled to working tax credit.
• The protection applies even if the employee does not actually have the right in question or the right has not actually been infringed, provided the claim is made in good faith.
• The protection extends beyond traditional employees to include anyone who counts as an employee for the purposes of section 25 of the Tax Credits Act 2002, and where the detriment amounts to dismissal, separate unfair dismissal provisions apply instead.
• Affected individuals can bring a complaint to an industrial tribunal, with compensation for non-employees whose contract is terminated capped at the level that would apply to an unfair dismissal claim.