The following Employment Tax guidance note Produced by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
Harassment is unlawful under the Equality Act 2010 where it:
relates to a relevant protected characteristic
constitutes sexual harassment
constitutes less favourable treatment as a result of a victim's acceptance or rejection of:
harassment related to the protected characteristic of gender reassignment or sex
EqA 2010, s 26
Harassment is conduct which is:
related to a relevant protected characteristic
Where that unwanted conduct has the purpose or effect of:
violating the victim's dignity
creating an environment that is intimidating, hostile, degrading, humiliating or offensive to the victim
EqA 2010, s 26(1)
See Example 1, Example 2 and Example 3.
As the unwanted conduct need only be 'related to' the relevant protected characteristic, it is clear that the victim of the harassment does not have to possess that characteristic.
Rather, the relevant protected characteristic might belong to some relevant third party.
Discrimination claims brought in relation to the effect of a protected characteristic possessed by someone other than the claimant are sometimes called ‘associative discrimination’ claims (ie the harassment relates to the claimant's association with a person who possesses that characteristic).
The Equality Act Explanatory Notes confirm that harassment protection is intended to cover associative discrimination. It gives the example of a white
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