Commentary

(3) No exemption for interest awarded by Employment Tribunal

Division BII Taxation of Employment Income
| Commentary

(3) No exemption for interest awarded by Employment Tribunal

| Commentary

(3)     No exemption for interest awarded by Employment Tribunal

The exemption from tax does not extend to the Employment Tribunal's limited power to award interest on compensation under the Employment Tribunals (Interest on Awards in Discrimination Cases) Regulations 1996 SI 1996/2803 save to the extent that it relates to interest on compensation for a deterioration in the claimant's physical or mental condition which amounts to personal injury.

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