TC09596 - [2025] UKFTT 00895 (TC)

The fitters are self-employed and they use their own tools, and drive their own vehicles. They also have their own public liability insurance and are not covered by any of the Appellant’s insurance policies. They are not paid by the Appellant and are not on the Appellant’s payroll. Since they are self-employed, the fitters have no ongoing obligations to the Appellant (or vice versa) and can take on referrals as they please. The Appellant does not hold any formal records for the fitters, and is not aware of how much the fitters earn by way of the referrals. The only record that the Appellant holds is the work diary, which notes which jobs were fitted for which customers (and when).

The rates charged by the fitters are determined by the fitters themselves - with the influence of market forces - albeit that if the rate proposed by the fitter were materially in excess of the average for the area, then the store manager will inform them of that. The average fitting charge, and minimum charge, sought by fitters varies by region according to the information held by the Appellant. Once again, this is determined by the fitters themselves and is not the product of any agreement with the Appellant. Regardless of the type of flooring that the customer purchases, or whether the customer qualified for the ‘free fitting’ offer, the customer pays the fitter for the fitting on the day of installation. If the customer does not pay the fitter on the day, that is something the fitter would need to resolve with the customer.