Upper Tribunal Administrative Appeals Chamber

[2024] UKUT 131 (AAC)

Fecha: 18-Abr-2024

Some preliminary definitional issues

Some preliminary definitional issues

16.

Before turning to consider the grounds of appeal in more detail it is relevant to note a number of definitions which crop up in the context of exploring one or both of those grounds.

17.

Regulation 2(1) of the ESA Regulations 2008 defines ‘employed earner’ and ‘self-employed earner’ by reference to section 2(1)(a) and (b) respectively of the Social Security Contributions and Benefits Act (SSCBA) 1992:

(a)

“employed earner” means a person who is gainfully employed in Great Britain either under a contract of service, or in an office (including elective office) with ... earnings; and

(b)

“self-employed earner” means a person who is gainfully employed in Great Britain otherwise than in employed earner’s employment (whether or not he is also employed in such employment).

18.

In this context it should be noted that section 3(1)(a) of the SSCBA 1992 provides that ‘earnings’ includes “any remuneration or profit derived from an employment” while section 3(1)(b) provides that ‘earner’ “shall be construed accordingly”.

19.

Finally as regards these preliminary definitional terms, and notably, regulation 2(1) of the ESA Regulations 2008 also defines ‘employment’ in expansive terms, and certainly in far broader terms than salaried employment:

“employment” includes any trade, business, profession, office or vocation and “employed” has a corresponding meaning.