Tax Credits Act 2002 Schedule 1 para 3

Right not to be unfairly dismissed: Great Britain

Schedule 1 paragraph 3 amends the Employment Rights Act 1996 to protect employees in Great Britain from being unfairly dismissed in connection with tax credits.

• An employee is treated as unfairly dismissed if the reason for dismissal relates to enforcing rights under tax credits regulations, penalties imposed on the employer arising from the employee's tax credits actions, or the employee's entitlement to working tax credit.
• 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 was made in good faith.
• Where an employee is selected for redundancy for any of these tax credits-related reasons, the dismissal is also treated as unfair.
• No minimum qualifying period of employment and no upper age limit apply to unfair dismissal claims brought on these tax credits grounds.

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