To ask the Chancellor of the Exchequer, whether the pay system in HMRC has been changed to take account of the Employment Appeal Tribunal ruling on Dudley Metropolitan Borough Council v Mr G Willetts and Others on holiday pay and voluntary overtime; and whether affected workers in HMRC have been given back pay as a result of that ruling.

HMRC have been following the guidance issued by Civil Service Employee Policy (CSEP) following this judgment. It is the responsibility of Departments to implement changes to their policy and contract framework, and HMRC are awaiting guidance due shortly from CSEP to support HMRC in doing so.

HMRC have made a business case to Treasury to ask for pay flexibility to allow HMRC to negotiate a new pay and reward framework with the trade unions. HMRC are planning to implement these changes from June next year and will make back payments where applicable. HMRC have not made any payments specifically following the ruling.