CPA Bulletin

In light of the Supreme Court’s decision in July 2017 that Employment Tribunal fees were deemed unlawful, what happens to any fees which were paid to the Employment Tribunal after that date? On the 20th October 2017, the Government announced the ‘opening stage’ of an Employment Tribunal refund scheme. Under the scheme, 1,000 people were initially contacted and given the chance to complete an application form. Once that ‘opening stage’ is concluded, then the scheme will be opened to everyone who is eligible. As well as being refunded their original fee, successful applicants would also be paid interest of 0.5%, calculated from the date of the original payment up until the refund date. If you have not been contacted yet to submit a refund claim, then you should email your details to ethelpwithfees @ hmcts.gsi.gov.uk. They will contact you in due course. We are looking for clarification on the timescale for notification of damage when hiring out plant under the CPA’s Model Conditions. Can you please confirm whether it is 5 working days or 7 working days? There is no specific period when a customer needs to be informed of damage to any returned plant. However, it is customary to ensure that the notification is sent as soon as possible, otherwise the customer may feel the damage was caused by another customer at a later time, but they are the ones being charged. On occasions, damage may not be immediately identified when it is collected, for example if there is poor light or the damage is covered by mud splatter. But if you can inform themwithin a calendar week of the collection date, then that should be an acceptable timeframe to the customer. We have hired out a machine and an operator at an All-in rate under the Model Conditions. There was bad weather on Sunday night, and our operator arrived at site on Monday morning, but was immediately sent home. We were told that the operator wasn’t required until Wednesday. What should we be charging the customer for the period the machine and operator was not working? Within clause 25 of the Model Conditions, it states that if the machine is prevented fromworking due to inclement weather, then you would charge the customer two-thirds of the hire rate. However, as the machine and operator are being invoiced at an “All-in” rate, then the hire rate should be separated to reflect the cost element of the machine and the cost element of the operator. The machine element would then be charged at two thirds of that separated cost, but the operator’s cost would be charged in full. www.cpa.uk.net CPA Bulletin > February 2018 47 In light of the proposed periodic testing - which comes into effect fromMay 2018 - for certain classes of construction plant, that run on a standard HGV-chassis, do you know if this new testing would be similar to the MOT test for cars? It has been quite some time since we last had a contract which required our men to stay away from home. One relatively local contract - 60 miles from our depot - has now increased their working hours, and so the client requires the men to lodge locally to accommodate that need. I was unsure whether the blanket dispensation with Her Majesty’s Revenue and Customs (HMRC) regarding lodging allowance, was still available? In addition, it has been suggested that the men could also receive a meal allowance. If so, how much is that? The lodging allowance is still available. In 2012, the CPA informed the Membership that HMRC would not be prepared to negotiate a new rate for the tax-year 2012/2013 or beyond; but were prepared to maintain the blanket dispensation at the current rates - £38.23 per night within the M25, and £31.85 per night outside the M25. If you wish to pay in excess of these figures, then you would need the permission of your local Tax Office, otherwise the higher figures will be subject to tax. HMRC introduced a tax-free allowance for meals in 2008, for those employees who travelled on business. The maximum tax-free allowance is £25 per day. The proposed periodic test for certain classes of construction plant, is not the same test for cars under the MOT scheme. The proposed test for construction plant which run on a standard HGV-chassis is the Goods Vehicle Testing regime. This test is required in the first year after the vehicle is initially registered, and then every year thereafter. So for example, the 3-year grace period that is available for brand new cars would not apply to a brand new lorry-mounted concrete pump. Q&As: 2 a a a a a