Undocumented migrants claiming to be children While this Practice Note is not limited to unaccompanied asylum seeking (UAS) children, this is the group that a practitioner is most likely to come across. Other scenarios that a practitioner might encounter are: • where a child is abandoned but makes no claim for asylum, or • where the age of a dependent child of any asylum seeker is in question The consequences of making the wrong decision on the age of a young person is serious. Treating a child as an adult will impact on some, if not all, of the following: • the asylum application process • detention decisions • accommodation and support from the relevant local authority (LA) to which the child might be entitled under sections 17 and 20 of the Children Act 1989 (ChA 1989) • continuing ongoing support from the LA after the age of 18 • the substantive immigration decision, in particular, entitlement to discretionary leave to remain

MLex: Ireland's media regulator is set to enforce key Online Safety Code provisions from July, including age assurance measures for adult content, which means platforms must ensure compliance, Online Safety Commissioner Niamh Hodnett of Coimisiún na Meán told MLex in an interview. She said the regulator is also collaborating with the European Commission on EU-wide guidelines for protecting minors online, which will also focus on age assurance.

STOP PRESS: On 19 June 2025, the Data (Use and Access) Bill received Royal Assent, becoming the Data (Use and Access) Act 2025 (DUAA 2025) and coming partly into force on that date. Certain provisions of DUAA 2025, concerning matters such as responding to data subject access requests and the conferring of power to make further regulations, came into force immediately on 19 June 2025. Other provisions, concerning notices from the Information Commissioner and some aspects of law enforcement processing, came into effect on 19 August 2025 (being two months from the date of Royal Assent). The majority of DUAA 2025’s provisions require further regulations (in the form of statutory instruments) to be made to bring them into force. Parts 5 and 6 of DUAA 2025 serve to amend aspects of data protection and ePrivacy law in the UK, including the United Kingdom General Data Protection Regulation, Assimilated Regulation (EU) 2016/679 (UK GDPR), the Data Protection Act 2018 and the Privacy

The concept that it is unlawful for an individual to discriminate against another on the grounds of their age.

FORTHCOMING CHANGES: In measures expected to come into force on 1 October 2026, time limits for making certain claims in employment tribunals in Great Britain (and, in certain cases, industrial tribunals in Northern Ireland) will be increased from three months to six months. The changes are set out in section 152 of the Employment Rights Act 2025 (ERA 2025) and ERA 2025, Schedule 12 (not yet in force), and in The Employment Tribunals Extension of Jurisdiction (England and Wales) (Amendment) Order 2026 (draft), The Employment Tribunal (Extension of Time Limits) (Miscellaneous Amendments and Transitional Provisions) Regulations 2026 (draft) and The Employee Study and Training (Procedural Requirements) (Amendment) Regulations 2026, SI 2026/473. This Practice Note will be updated as soon as the relevant statutory instruments are made. For more information, see Practice Note: Employment Rights Act 2025—tracker. This Practice Note summarises the materials available relating to protections and liabilities arising out of acts and omissions that amount to age discrimination, or other forms of prohibited conduct that are connected to age. The level of detail provided

The purpose of this Practice Note is to explain the key age discrimination issues that can arise in relation to the design and operation of various different types of employee share schemes. It explains the basic principles of direct and indirect age discrimination and various exemptions and justifications that may be relevant and looks at certain specific age discrimination issues that may arise in connection with employee share schemes. Age discrimination—the basic principles The Equality Act 2010 (EqA 2010) sets out the framework of the law on age (and other types of) discrimination. Essentially, there are two forms of unlawful age discrimination that may be relevant: direct discrimination and indirect discrimination. There are also separate concepts of harassment related to age and victimisation relating to age discrimination but these concepts are unlikely to be relevant to employee share schemes and so are not discussed here. Direct age discrimination Direct age discrimination occurs where, because of age, a person (A) treats another person (B) less favourably than A treats or would treat others. The

Age discrimination—the statutory framework Statutory provisions prohibiting age discrimination were first introduced into UK law in 2006 as a result of developments in EU law, in particular the Archived Directive 2000/78/EC (Archived Equal Treatment Framework Directive) (as it had effect immediately before IP completion day (ie 11 pm on 31 December 2020)). While the Archived Equal Treatment Framework Directive (like other EU directives) has been implemented into UK domestic law, the directive itself does not form part of domestic law (not even as assimilated law). The UK provisions introduced in 2006 to reflect the Archived Equal Treatment Framework Directive and other EU law applied in relation to employment generally and not just in relation to pension schemes. The statutory framework is now contained in the Equality Act 2010 (EqA 2010) and (for pension schemes) the Equality Act (Age Exceptions for Pension Schemes) Order 2010, SI 2010/2133 (the Age Exceptions Order), which replaced the previous regime with effect from 1 October 2010 without making significant alterations. This means that where schemes were amended or

Considerations for trustees and managers • Trustees and managers of occupational pension schemes should: ◦ check whether the scheme has been amended to comply with the statutory framework prohibiting age discrimination, taking account of the exceptions in the Age Exceptions Order, SI 2010/2133 ◦ if the scheme has not been amended to comply with age discrimination legislation, consider whether any amendments are required, taking account of the exceptions ◦ when a length of service criterion disadvantages a member who has more than 5 years’ service, put in place procedures to ask for confirmation

Exceptions for age discrimination under the Equality Act 2010 The general non-discrimination rule for occupational pension schemes in section 61 of the Equality Act 2010 (EqA 2010) applies to age discrimination as much as to any other form of discrimination. However, EqA 2010 permits exceptions under which specified rules, practices, actions or decisions adopted by occupational pension schemes are not a breach of that rule. There is also power to specify exceptions for personal pension schemes, provided that the exceptions are in respect of contributions. The exceptions are set out in the Equality Act (Age Exceptions for Pension Schemes) Order 2010, SI 2010/2133 (the Age Exceptions Order), which took effect on 1 October 2010. Since then, some minor amendments have been made, principally to reflect the ending of contracting out of parts of the state pension and other changes relating to the state pension. These exceptions replace those formerly available under the Employment Equality (Age) Regulations 2006, SI 2006/1031, which were made as part of the implementation into UK law

Age of majority refers to the age at which a person is legally recognised as an adult, capable of exercising full legal capacity without parental responsibility or court-appointed guardianship. In England and Wales, Scotland and Northern Ireland, the age of majority is 18, principally under the Family Law Reform Act 1969, the Age of Majority Act (Northern Ireland) 1969 and related legislation. In Ireland, it is 18 under the Age of Majority Act 1985. Reaching the age of majority generally enables a person to enter binding contracts, sue and be sued in their own name, consent to medical treatment, make a valid will (subject to statutory exceptions), and manage property and finances. The concept is used across civil, family, commercial and procedural law, and is distinct from other age thresholds, such as the criminal age of responsibility, age for marriage, voting, or specific capacity tests under mental capacity legislation. In practice, lawyers must check both the relevant jurisdiction and any specific statutory regime, as certain contexts (for example, adoption, care leavers, or trusts) may modify rights and obligations beyond or below the general age of majority.

This Practice Note considers the definitions of the protected characteristics of age, gender reassignment, race and sex under the Equality Act 2010 (EqA 2010). Protected characteristics EqA 2010 provides protection against discrimination which relates to certain listed characteristics which people may possess. Some protections relate specifically to only one of those characteristics. Others provide the same protection in relation to all the characteristics, which are collectively referred to as 'the protected characteristics'. Each protected characteristic is listed and (with the exception of pregnancy and maternity) defined in EqA 2010: • age—see Age, below, for further information • disability—see Practice Note: Disability for further information • gender reassignment—see Gender reassignment, below and Practice Note: Trans, gender reassignment and gender identity issues in the workplace for further information • marriage and civil partnership—see Practice Note: Marriage and civil partnership discrimination for further information • pregnancy and maternity—see Practice Note: Pregnancy and maternity discrimination for further information • race—see Race, below, for further information • religion or belief—see Practice Note: Religion or belief for further information • sex—see

Payments formerly made by NICO to an appropriate pension scheme, COMPS, COMPSHP or COMBS, for members who had contracted out. They increased with the age of the member.