Employment Protection Act 1975

104 Reduction of rebate on failure to notify redundancies

(1) Where an employer—

(a) is under section 30(1) of the [1965 c. 62.] Redundancy Payments Act 1965 (rebates in respect of redundancy, etc., payments) entitled to any rebate in respect of a payment made to an employee dismissed by reason of redundancy; and

(b) fails to give notice to the Secretary of State in accordance with section 100 above of his proposal to dismiss that employee,

the Secretary of State may, subject to subsection (2) below, reduce the amount of that rebate by such proportion (not exceeding one-tenth) as appears to the Secretary of State to be appropriate in the circumstances.

(2) No reduction of a rebate shall be made in respect of a failure to comply with section 100 above if proceedings have been instituted for an offence under section 105 below arising out of the same failure by the employer.

(3) Where the Secretary of State reduces a rebate in pursuance of this section, the employer may appeal to an industrial tribunal within the period of three months beginning with the date on which the decision of the Secretary of State is communicated to him or within such further period as the tribunal considers reasonable in a case where it is satisfied that it was not reasonably practicable for the appeal to be presented within the period of three months.

(4) Where on an appeal under this section an industrial tribunal is satisfied that a rebate which was reduced to any extent should not have been reduced, or should have been reduced by a greater or lesser proportion, the tribunal shall determine accordingly, and the Secretary of State shall comply with the determination.