JANETTE GREENFIELD v THE PENSIONS REGULATOR
[2023] UKFTT 95 (GRC)
Oliver’s Italian Restaurant and Wine Bar Limited v The Pensions Regulator
1 February 2023
[2023] UKFTT 94 (GRC)
First-tier Tribunal
A restaurant got fined for not giving the pension people some info on time. They said they didn't get the request, but couldn't prove it, so they still have to pay the fine.
Key Facts
- •Oliver's Italian Restaurant and Wine Bar Limited (the Employer) challenged a £400 fixed penalty notice issued by the Pensions Regulator under s. 40(1) of the Pensions Act 2008.
- •The penalty was for failing to comply with a Notice of Compliance by the 25 August 2022 deadline, requiring information provision.
- •The Employer claimed non-receipt of the Notice of Compliance and argued that no changes to its information were needed.
- •The Regulator confirmed the penalty on 22 September 2022, and the Employer referred the matter to the Tribunal.
- •The case was determined on the papers.
- •The Employer failed to provide evidence of non-receipt of the Notice of Compliance.
Legal Principles
Pensions Act 2008 imposes legal obligations on employers regarding automatic enrolment into pension schemes.
Pensions Act 2008
The Pensions Regulator can issue Notices of Compliance and Fixed Penalty Notices for non-compliance.
Pensions Act 2008
A person issued with a Fixed Penalty Notice can refer the matter to the Tribunal after applying for review with the Regulator.
Pensions Act 2008
The Tribunal's role is to decide on appropriate action, confirming, varying, or revoking the Fixed Penalty Notice and remitting to the Regulator.
Pensions Act 2008
Statutory presumption of service applies to notices sent to the Employer's registered office address (s. 303(6)(a) Pensions Act 2004 and regulation 15(4) of the Employers Duties (Registration and Compliance) Regulations 2010).
Pensions Act 2004, Employers Duties (Registration and Compliance) Regulations 2010
Outcomes
The reference was dismissed.
The Employer failed to provide evidence to rebut the statutory presumption of service of the Notice of Compliance. Belated compliance doesn't excuse original non-compliance.
The matter was remitted to the Regulator.
The Tribunal confirmed the Fixed Penalty Notice.
The Fixed Penalty Notice was confirmed.
The Employer failed to provide sufficient evidence to support their appeal.