Industrial Tribunals Northern Ireland Decisions

 
THE INDUSTRIAL TRIBUNALS

CASE REF: 00778/05

CLAIMANT: Andrew Biggart

RESPONDENT: University of Ulster

DECISION

The unanimous decision of the tribunal is that the respondent shall pay to the claimant the sum of thirty six thousand, one hundred and eighty nine pounds and twenty three pence (£36,189.23) damages for unfair dismissal, and that the respondent shall, further be liable to indemnify the claimant against any liability to income tax, national insurance contributions, interest and or penalties arising in respect of any excessive tribunal award over the figure of thirty thousand pounds (£30,000).

Constitution of Tribunal:

Chairman: Miss E McCaffrey

Panel Members: Mr U Adair

Ms F Graham

Appearances:

The claimant was represented by Mr G Grainger, Barrister-at-Law, instructed by Thompson McClure Solicitors.

The respondent was represented by Mr B Mulqueen, Barrister-at-Law, instructed by Oliver McCullough, University of Ulster.

DECISION
1. By its decision dated 19 February 2007, the tribunal unanimously found that the claimant was unfairly dismissed by the respondent and directed that the matter be reconvened for assessment of damages for the reason set out in that decision.
2. At a remedies hearing on 16 March 2007 there was some discussion on whether that part of the award in excess of thirty thousand pounds (£30,000) would be liable to income tax or not, because a portion of the award related to arrears of pension contributions to be paid by the employer. Both parties indicated that they had attempted to make enquiries from Her Majesty's Revenue and Customs (HMRC) but had not received any clear advice. The respondent indicated that it was content to give an indemnity to the claimant in relation to any tax liability which arose and the parties agreed to furnish an indemnity to the Office of the Industrial Tribunals within the following seven days to allow the Tribunal to issue its decision.
3. In the event the agreed indemnity was received only by the Office of the Industrial Tribunals on 25 April 2007 and is in form attached to this decision.
4. Accordingly the tribunal awards the claimant the sum of thirty six thousand one hundred and eighty nine pounds and twenty three pence (£36,189.23) being the total of the damages set out in the Schedule of Agreed Loss attached to the tribunal's decision of 19 February 2007. This award is made on the basis that the respondent will indemnify the claimant against any liability for income tax, national insurance contributions, interest and or penalties thereon arising in respect of any excess of the tribunal award over the exempt figure of thirty thousand pounds (£30,000) which may arise in the future.
5. The claimant received Job Seeker's Allowance as follows:-
6. 25-03-05 to 11-04-5 £ 143.10

25-04-05 £ 86.42

18-07-05 to 02-09-05 £ 377.35

03-09-05 to 13-09-05 £ 88.32

16-09-05 to 25-11-05 £ 570.03

26-11-05 to 13-01-06 £ 281.00

Total £1,546.22

7. This sum of £1,546.22 is the prescribed element under the Employment (Recruitment of Job Seeker's Allowance and Income Support) Regulations (Northern Ireland) 1996. The amount by which the award exceeds the prescribed element is £34,643.01.
8. This is a relevant decision for the purposes of the Industrial Tribunals (Interest) Order (Northern Ireland) 1996.
9. Your attention is drawn to the notice below which forms part of the decision of the tribunal.

Chairman:

Date and place of hearing: 16 March 2007, Belfast.

Date decision recorded in register and issued to parties: