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TUPE: key differences in Scotland and Northern Ireland

Updating author: Katie Wooller, consultant editor (Scotland): Gillian MacLellan, consultant editor (Northern Ireland): Gareth Walls

Future developments

Scotland: There are no future developments specific to Scotland.

Northern Ireland: On 1 July 2024, the Department for the Economy in Northern Ireland launched a public consultation on the Good Jobs Employment Rights Bill. The consultation seeks views on several reforms, including whether to vary the information and consultation obligations to incorporate an exemption where a business has fewer than 50 employees or there are fewer than 10 transferring employees. This would be in line with the micro-business exemption that was first introduced in Great Britain in 2014 and reformed in 2024. The consultation closes on 30 September 2024.

Scotland

The law relating to TUPE that applies in England and Wales extends to Scotland.