HM Revenue and Customs v Stringer

Her Majesty's Revenue and Customs v Stringer and Schultz-Hoff v Deutsche Rentenversicherung Bund [2009] UKHL 31 is a European labour law and UK labour law case concerning the Working Time Directive, which is relevant for the Working Time Regulations 1998.

They were all refused requests for pay for holidays, the lady who returned because the law said three months after the year in which the leave fell.

The House of Lords in Commissioners of Inland Revenue v Ainsworth [2005] IRLR 465 referred the question to the ECJ.

The European Court of Justice held that legislation cannot allow that the right to take paid leave is extinguished at the end of the year if the worker does not work because of sickness.

Back at the House of Lords, the Inland Revenue accepted that wages in lieu of holiday had to be paid, but that the more generous procedure for claiming under ERA 1996 was not open, because the definition of wages in s 27 was comprehensive and did not cover working time claims.