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Holiday Pay for Overtime

The current legal position in respect of holiday pay calculations in respect of overtime is as follows:

  • Compulsory non-guaranteed overtime – this should always be included in holiday pay calculations.
  • Guaranteed overtime – should always be included
  • Voluntary overtime – if such overtime is sufficiently regular or re-occurring so that it qualifies as “normal”, it should be included.  As there is no definition for what is “normal”, it becomes a matter of fact and degree.  It is possible that voluntary overtime worked every 4 or 5 weeks could be seen as “normal”.


There are two types of apprenticeship:

  • A Contract of Apprenticeship – this covers a traditional apprenticeship arrangement, the primary object being to offer training to an individual rather than to perform work for the employer.  Termination by the employer can only be done in limited circumstances eg closure of the business or severe misconduct.
  • Apprenticeship Agreement – this is entered into under the apprenticeships, Skills, Children and Learning Act 2009 which is more akin to a standard employment contract although it is an agreement between three separate parties being the apprentice, employer and a training provider.  Such an agreement makes it clear that the apprentice works for the employer with the training provider giving the training element with the terms of the agreement with the apprentice receiving a recognised qualification at the end of the same.  Termination of an “Apprenticeship Agreement” can be done in the usual way (subject to unfair dismissal) but if the Agreement is for a fixed term, the employer becomes liable to pay the salary for the full term if the Agreement terminates unless the Agreement states otherwise.

Rates Relief for Empty Properties

If business premises are not occupied, liability to pay business rates falls on the “owner” of the property.  Empty business properties are exempt from paying business rates for three months after the property becomes vacant.  For certain types of property or for properties under a set rateable value, there are additional exemptions available which include:

  • Listed Buildings which remain exempt until they become occupied again
  • Buildings with a rateable value below £2,600.00 which are exempt until they become occupied again
  • Properties owned by charities, which are exempt if the property’s next use is likely to be wholly or mainly for charitable purposes
  • Industrial premises eg warehouses, which are exempt for a further three months
  • Community amateur sports club buildings which are exempt if their next use is likely to be wholly or mainly for a sports club
  • A business whose owner is a company in administration (paragraph 1 of Schedule B1, Insolvency Act 1986) or is subject to an Administration Order (Article 3 of the Enterprise Act 2002 (Commencement No 4 and Transitional Provisions and Savings) Order 2003.
  • A business whose owner is a company which is subject to a winding-up order made under the Insolvency Act 1986 or is being voluntarily wound up under the Act.
  • A business whose owner is entitled to possession in his or her capacity as the personal representative of a person who has died
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