The following Employment Tax guidance note by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Note: the legislative and case references included in this guidance note are all subscription sensitive.
A person directly discriminates against another person where:
EqA 2010, s 13
For a discussion of what constitutes a protected characteristic, see the Protected characteristics guidance note.
Direct discrimination can never be justified. Once found it will always be held unlawful. There is one important exception to this blanket rule, which make a justification defence potentially available in the case of direct age discrimination. See the Justification of conduct guidance note.
If discrimination is not overt, but instead is the result of ordinarily acceptable treatment that disproportionately affects one group over another, it may constitute indirect discrimination. See the Prohibited conduct - indirect discrimination guidance note.
In a scenario where a person believes that they have been discriminated against they should first ascertain whether the discrimination was direct. In order to show that this was direct discrimination they will need to compare their own treatment with the treatment of a person in the same circumstances without their protected characteristic. If that comparison reveals that the person being compared with (a comparator) is or would be treated less favourably then direct discrimination has occurred.
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