Case law update: Commissioners for HMRC v. Taylors Services Ltd

25 September 2025

The Court of Appeal has considered whether travel undertaken by zero-hours poultry workers should count as paid working time for National Minimum Wage (NMW) purposes, following the Employment Tribunal’s conclusion that the workers travel time should be treated as work with the Employment Appeal Tribunal overturning this decision.

The workers were transported to farms via minibuses arranged by their employer, and they argued that this travel should attract NMW entitlement, given that it was required as part of their assignments.

The court of appeal rejected this argument, holding that the workers were not carrying out “time work” during these journeys. The key factor was that work only took place once they were on site. The fact that the employer organised the travel did not change the position, because the journeys began and ended at the workers’ homes. An exception within the NMW legislation applied in these circumstances, making clear that such travel did not count as working time.

This ruling clarifies the boundary between work-related travel that must be paid and travel that does not qualify under the NMW rules, even where employees are reliant on employer-provided transport.

Our employment law specialists can help you review your policies, manage zero-hours contracts, and ensure compliance with evolving case law. Contact Backhouse Jones today for expert guidance tailored to your business.

This article was written by Gabrielle Scriven.