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:
Indirect discrimination occurs where a complainant shows that a provision, criterion or practice (PCP) applied to all employees, puts or would put those sharing the complainant’s protected characteristic at a particular disadvantage. The burden then shifts to the employer to defend itself by showing that the PCP is objectively justified. The employer must be able to show that the PCP:
Such PCP must therefore be capable of objective justification; it must be a proportionate means of achieving a legitimate aim.
This is different from direct discrimination which, with the exception of direct age discrimination (see below), can never be justified.
See the Prohibited conduct ― direct discrimination and Prohibited conduct ― indirect discrimination guidance notes.
There is a well-established four stage test for determining whether the means of achieving a legitimate aim are proportionate. The employer needs to decide whether:
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