Claimant v Lancashire and South Cumbria NHS Foundation Trust
Outcome
Individual claims
The tribunal found that the respondent was authorised and required to make the deductions in compliance with an Attachment of Earnings Order issued under the Council Tax Regulations 1992. The deductions were made under statutory provisions as per ERA 1996 s.13(1)(a) and s.14, which expressly exempts deductions required by statute to be paid to a public authority. The claimant's arguments that the order was invalid and that she was not liable for Council Tax were misconceived and outside the tribunal's jurisdiction.
Facts
The claimant, an NHS mental health nurse, had £744.59 deducted from her wages by her employer in February and March 2024 pursuant to an Attachment of Earnings Order issued under Council Tax enforcement regulations. The Order stemmed from a Liability Order made by Barrow-in-Furness Magistrates Court in October 2022 for unpaid Council Tax owed to Westmorland and Furness Council. The claimant argued the deductions were unlawful, contending that the Liability Order was invalid, that she was not liable for Council Tax, and that the enforcement processes violated constitutional law and Magna Carta.
Decision
The tribunal dismissed the claim, finding that the respondent was legally required to make the deductions under the Council Tax Regulations 1992 and that such statutory deductions are expressly exempted from the prohibition on unauthorised deductions under sections 13 and 14 of the Employment Rights Act 1996. The claimant's arguments about the validity of the Liability Order and her liability for Council Tax were misconceived and, in any event, outside the Employment Tribunal's jurisdiction.
Practical note
Employment Tribunals have no jurisdiction to challenge the validity of Attachment of Earnings Orders or Liability Orders made under Council Tax enforcement regulations; employers are required by statute to comply with such orders and deductions made pursuant to them are lawful under ERA 1996.
Legal authorities cited
Statutes
Case details
- Case number
- 6008605/2024
- Decision date
- 28 February 2025
- Hearing type
- full merits
- Hearing days
- 1
- Classification
- contested
Respondent
- Sector
- healthcare
- Represented
- Yes
- Rep type
- barrister
Employment details
- Role
- Primary Care mental health nurse
Claimant representation
- Represented
- No