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Exempt approved scheme

Occupational pension scheme granted exempt approval by the Inland Revenue to allow benefits up to the maximum levels as set out in the Inland Revenue practice notes (IR12). The privileges arise from ICTA 1988, s.592, and give greater flexibility than schemes approved under s.590. To qualify as exempt approved schemes they must: be established under an irrevocable trust; have a UK resident administrator; involve contributions from the employer to the scheme; and comply with the Practice Notes (IR12). Compare with Approved Scheme.

Exempt employees

Certain class of employees who are not subject to overtime wages and time limits for work under the Federal Labor Standards Act.
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People who are not employees for the purpose of the Employers’ Liability (Compulsory Insurance) Act 1969. They are: independent contractors; ‘domestic’ employees; people whose employer is related to them (husband, wife, father, mother, grandfather, grandmother, stepfather, son, daughter, grandson, etc); people who are not ordinarily resident in Great Britain and who are working in Great Britain for fewer than 14 days. In the case of offshore installations, people not ordinarily resident in the UK who work on an installation for more than 7 days are not exempt employees.

Exempt employers

Certain employers are exempt from the compulsory insurance requirements of the Employers’ Liability (Compulsory Insurance) Act 1969. Section 3 of the Act exempts: (a) any local authority (other than a parish council); (b) any joint board or committee whose members include representatives of any such local authority; (c) any police authority; (d) any nationalised industry and its subsidiaries; (e) certain bodies financed out of public funds; (f) employers of crews covered by insurance with a mutual insurance association of shipowners.

Exhibition insurance

Insurance in respect of loss or damage to exhibits, stands and furnishings while at the exhibition and in transit to and from the exhibition. Public liability cover is added. A further option is cover in respect of exhibition expenses wholly or partly lost following damage to property on the exhibition premises or due to abandonment or interruption due to damage by fire, lightning, aircraft or explosion at the exhibition premises.