Section 27X

In this Part— “customer”, in relation to an employer, includes any person who is provided with services by the employer; “place of business”, in relation to an employer, includes any location where the activities of the employer’s business are carried out (whether on a permanent or temporary basis). Where a qualifying tip, gratuity or service charge is— this Part applies to the qualifying tip, gratuity or service charge only in relation to the place of business to which it is attributable. attributable to a place of business, but paid at a different place of business, Where an employer-received tip or a worker-received tip is neither paid at, nor otherwise attributable to, a place of business of the employer, this Part applies as if— the tip were attributable to a place of business of the employer, and all workers of the employer were at that place of business (whether or not those workers were also at any other place of business of the employer). Where subsection (3) applies in relation to two or more employer-received tips or worker-received tips, all such tips are attributable (in accordance with that subsection) to the same place of business of the employer. For the purposes of this Part an employer and a person are to be treated as associated if— and “associated person” is to be construed accordingly. one is a company of which the other (directly or indirectly) has control, or both are companies of which a third person (directly or indirectly) has control,

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Source: legislation.gov.uk · retrieved 2026-09-04