Sarah O'Sullivan, Author at Tees Law

Employee ownership trusts: Tax-free succession explained

Posted on 13 December 202426 May 2025 by Sarah O'Sullivan

Introduced in an effort to promote employee ownership of businesses, Employee Ownership Trusts (EOTs) allow business owners to sell their shares to an employee-owned trust free from CGT and grant tax relief on bonuses of up to £3,600.

Indeed, even before the increases to CGT in the Autumn 2024 Budget, EOTs had become an ever more popular option for business owners looking to part with the ownership of their companies. EOTs are suitable for various companies and have been adopted by major retailers such as John Lewis and numerous small and medium-sized enterprises.

What are EOTs?

An EOT is a collective vehicle that purchases a controlling interest in a company and holds it on behalf of the employees. It is a type of employee benefit trust that attracts generous tax reliefs. It was introduced 10 years ago by the Finance Act 2014.

They are different from an employee share scheme, which is an arrangement whereby a small percentage of a company’s shares are reserved for its employees, who will, either immediately or at some time in the future, hold shares alongside other shareholders (usually the founder and/or outside investors) who together own most of the company.

What do EOTs involve?

The creation of a trust for the benefit of employees
which purchases shares in a trading company…
so that it holds a controlling interest in the trading company (at least greater than 50% of the ordinary shares and voting rights).
This enables a Capital Gains Tax (CGT) free disposal for selling shareholders where the shares are sold in the same tax year in which the EOT obtains control, and then
enables payment of up to £3,600 income tax free annual bonuses for qualifying employees of the trading company, which can now exclude directors.

EOTs operate:

through a corporate trustee, which holds the shares in accordance with a detailed trust deed on behalf of the employees of the trading company;
by receiving funds from the company, as and when they are available, to fund the purchase of the shares. Some consideration is usually paid on completion of the sale and the remainder deferred and paid over time, anything up to 10 years;
with a mix of executive directors of the trading company, employee representatives,Sellers and an independent professional trustee; and
on a business-as-usual basis for the trading company, but with the benefit of greater employee engagement.

EOT tax reliefs

One of the attractions of an EOT is the tax reliefs. In particular:

An individual who disposes of shares to an EOT may be eligible for relief from CGT, making any gain exempt from CGT. This also benefits minority shareholders who might not have the benefit of Business Asset Disposal Relief (formerly Entrepreneurs’ Relief); and
a company that is owned by an EOT can pay up to £3,600 each year in tax-free bonuses to its employees (this does not prevent higher bonuses being paid, just the additional party will be subject to income tax in the normal way.

There are reliefs from inheritance tax so that certain dispositions made to an EOT are not chargeable transfers of value, although selling shareholders should note that where the purchase price is to be paid in instalments and an individual who has sold their shares dies before having been paid in full, the value of any unpaid instalments will be treated as part of their estate for inheritance tax purposes. Shareholders with critical illness or older in years should discuss these implications with their tax adviser.

The EOT CGT relief is more generous than the CGT reliefs that are available for disposals to standard Employee Benefit Trusts but are also more restrictive, making it important to take advice to avoid some of the pitfalls that can wipe away these benefits.

Conditions for achieving tax reliefs

Certain conditions must be met to secure the CGT relief for the sellers and exemption from income tax on bonus payments made by the trading company to its employees.

Conditions common to these reliefs are:

The all-employee benefit requirement (although directors can now be excluded from the annual bonus).
The equality requirement (which requires that distributions must be for the benefit of all employees of a company on the same terms).
The controlling interest requirement (holding more than 50% of the ordinary share capital, voting rights and entitled to more than 50% of the profits and assets on a winding up).
The trading requirement; and
the participation requirement – the ratio between excluded participators (people who are both 5%+ shareholders and directors/company secretary or employees, including for this purpose any employees who are their relatives) and employees must not be more than 2/5 (i.e. 40%) (this is to prevent the relief being claimed in companies where there are only a few non-shareholder employees).

In addition, for CGT relief to be available, the participator or any person connected with them must not have claimed the same CGT relief in any earlier year in relation to the disposal of shares in the same company or any member of the same group.

A properly established EOT will ensure these conditions are met and, so far as possible, include controls to prevent a disqualifying event.

Disqualifying events

If any of the conditions are breached during the first four tax years after the end of the tax year in which the sale takes place (increased from the first tax year by the Autumn Budget 2024), the CGT relief can be clawed back from the Sellers resulting in CGT becoming due on the gain that occurred at the time of the disposal. Other disqualifying events will also be introduced by the Finance Bill 2024-25, taking effect from the 30 October 2024 as follows:

Trustee independence requirement: which prevents sellers or persons connected with them from retaining control of the trading company, following the sale to the EOT, via the trust arrangements.
Residence requirement: the EOT trustee must be resident in the UK (i.e. offshore trustees are no longer permitted).
Market value: the trustee(s) must take all reasonable steps to ensure that the consideration paid for the shares purchased by the EOT does not exceed market value and the interest rate on deferred consideration does not exceed commercial rates.

A disqualifying event has consequences for the Seller and/or the EOT, depending on when it occurs. If an event occurs in or before the fourth tax year following the disposal of the shares to the EOT, the Seller will be liable for CGT on the gain in the value of the shares from the Seller’s base cost at the time of disposal to the EOT. If the disqualifying event occurs after the fourth anniversary, there is a deemed disposal and immediate re-acquisition at market value by the EOT of all the shares it originally purchased, resulting in a CGT charge to the EOT. The employees will, therefore, need to factor in the tax charge as part of the costs of a future sale of the trading company owned by the EOT. If the sale occurs before the Seller has been paid in full, then that part of the proceeds will be due to the Seller, as a sale of the trading company will entitle the Seller to demand the balance of deferred consideration.

Major decisions to be made by the EOT will be within the control of the EOT trustees, usually on a unanimous basis, so there will be checks and balances before any decision that could lead to a disqualifying event.

The risks and rewards

An EOT offers several advantages, in addition to the tax benefits available to the Seller and the EOT, including:

Simpler process – as compared to a sale to a third party, where the Seller will need to provide warranties and negotiate documentation for the sale with the Buyer and have ongoing liability for a period post sale.
Flexibility – so long as the EOT has a majority interest, a Seller can choose to retain shares in the target company (noting they will not attract CGT relief when sold in the future).
Higher return – the sale proceeds are tax-free, giving the Seller greater flexibility as to the price to be paid by the EOT for the shares.
No third party is required – provided the Seller has a team that can continue the business, then it avoids the need to find a Buyer.
Preservation of identity – as ownership of the company will not be transferred to an external third party, the values and identity of the company are likely to remain the same.
Engaged employees – employees are given the opportunity to share ownership of the company, which should lead to greater engagement, innovation, and profitability, provided the terms of the sale to the EOT are reasonable.
Reduced corporation tax – where profits are being distributed using the tax free (but not NIC free) bonus, then the profits subject to corporation tax will be reduced; and
EMI schemes – it is still possible to incentivise key employees alongside the implementation of the EOT through share incentive schemes.

There are risks mostly stemming from disqualifying events that can trigger the loss of the CGT relief by the Seller or result in a deemed sale and immediate reacquisition of the sale shares, giving rise to a CGT charge, depending on when the event occurs. These risks are managed by ensuring you take advice at all appropriate times and seek assistance from professionals with expertise in EOTs.

For information, please read our article on the effect of the Autumn Budget 2024 on EOTs

How can we help?

If you are considering your options for succession planning, Tees Law has a large team that can advise you on all aspects of business succession planning, including EOTs and other employee benefit trusts. We are always happy to liaise with your tax advisers to ensure that any succession plans will work in the way that they are intended to.

Please get in touch with Tracey Dickens or Lucy Folley, who will be pleased to assist you.

Tax changes in autumn budget 2024: Making employee ownership trusts (EOTs) more appealing?

Posted on 13 December 202426 May 2025 by Sarah O'Sullivan

Capital Gains Tax (CGT) and relief changes: How do these relate to EOTs?

The Autumn Budget 2024 saw CGT rates rise to 18% and 24% with effect from 30 October 2024, up from 10% and 20% for lower and higher rate taxpayers, respectively. There are also phased changes to Business Asset Disposal Relief (BADR), it remains at 10% until April 2025 and will increase to 14% for disposals made on or after 6 April 2025 and 18% of disposals made on or after 6 April 2026.

BADR is available on qualifying capital gains arising on disposals of certain assets, including shares in trading companies, provided the shares have been held for two years before disposal, the seller has been an officer or employee of the company and holds at least 5% of the ordinary share capital. There is a £1 million cumulative lifetime limit for disposals on or after 11 March 2020.

With the CGT rates on a sale to an Employee Ownership Trust (EOT) being 0%, these increases in CGT rates might mean that EOTs are more attractive compared with a traditional sale.

Such generous tax relief, while attractive, is not the only consideration when contemplating an EOT. It will be important to consider:

The future profitability of your company, since the purchase price tends to be funded from future company profits over quite a long period of time (five to 10 years) and be able to fund growth.
Whether your employees are ready for the transition, to ensure the company can sustain or grow its profitability.
Whether you are ready to hand over control of your business to the EOT. While a selling shareholder may continue to work in the business and sit on the board of the EOT and the company, they will not be able to form a majority on the board of the trust, and the trust will have ultimate control of your company.

EOTs – What has changed?

During the Budget, the Government also announced changes to EOT legislation, following a consultation in 2023, but these are unlikely to impact EOTs greatly, with many of the practices that have been tightened up already being followed; that is certainly the case for the EOTs we at Tees have been advising on. The changes apply from 30 October 2024.

The announced changes:

Ensure that former owners (and persons connected with them) cannot retain control of the company post-sale by retaining control of the EOT.
Require that the trustees of the EOT are UK residents at the time of disposal to the EOT
Require the EOT trustee to take reasonable steps to ensure that the price paid for the company’s shares do not exceed market value.
Requires individuals to provide additional information to HMRC at the point of claiming the relief.
An increase to the timeframe within which relief can be withdrawn from the selling shareholders if there is a disqualifying event (i.e. a breach of the EOT conditions) post-disposal, extending it from the end of the first tax year to the end of the fourth tax year following disposal.
Makes a small adjustment to the conditions for obtaining Income Tax relief on annual bonuses made to employees of EOT owned companies, to allow for directors to be excluded from the bonus award.
Provides legislative certainty over the distributions tax treatment of contributions paid to the trustees of an EOT to repay the former owner for their shares, by introducing a specific relief which covers such contributions, which should mean fewer HMRC clearance applications relating to EOT transfers.

Are EOTs worth considering?

With the imminent changes in CGT, and the EOT legislative structure remaining aligned with current practice, EOTs are an attractive solution for addressing succession in some businesses. The interest in EOTs has increased in recent years, with many seeing them as a viable option that benefits their company and themselves, and we expect that trend to accelerate.

Tees Law have the expertise and experience to assist shareholders with the transfer to an EOT, protecting their interests by ensuring the documentation meets the legislative requirements and protects against the occurrence of disqualifying events.

How can we help?

If you are considering your options for succession planning, Tees Law has a large team that can advise you on all aspects of business succession planning, including EOTs and other employee benefit trusts. Please get in touch with Tracey Dickens or Lucy Folley, who will be pleased to assist you.

How to sell a property in France

Posted on 12 December 202429 May 2025 by Sarah O'Sullivan

Selling property in France is a different experience compared to the UK, so it’s crucial to seek expert legal advice before making any commitments. At Tees, our bilingual legal specialists offer comprehensive support to ensure a smooth, stress-free transaction.

Understanding the French property market

The French real estate market often leans towards a buyer’s market, influenced by political and economic factors. While this may affect your sale price, it can also attract more potential buyers looking for opportunities.

Property valuations and Estate Agent mandates

Many estate agents provide free valuations, typically in exchange for securing a sales mandate. Ensure the mandate is non-exclusive if you’d like the flexibility to engage multiple agents. Carefully check the commission terms before signing.

Setting a realistic asking price

Pricing your property appropriately is key. Overpricing can deter buyers, especially those seeking quick transactions. Properties left on the market for extended periods may raise concerns about potential issues.

Mandatory property diagnostics

Sellers are legally required to provide diagnostic reports covering aspects such as asbestos, electricity, and energy performance. Having these reports ready or arranging them promptly can streamline the process.

The Compromis de Vente

The initial sales contract in France, known as the “compromis de vente” or “promesse de vente”, is typically drafted by the estate agent. However, it is essential to have this reviewed by a qualified lawyer. Your lawyer will:

Ensure all necessary disclosures are made.
Identify any risks or hidden defects.
Include appropriate liability exclusion clauses.

Capital Gains Tax (CGT) in France

For UK residents, French CGT is 19%, with an additional 7.5% solidarity tax, totalling 26.5%. EU residents face a higher rate of 36.2%, including social charges. Tax exemptions may apply based on ownership duration:

22 years for tax exemption.
30 years for social charges exemption.
Full exemption applies to main residences.

Avoiding common pitfalls

Misrepresenting a holiday home as a main residence to evade tax is strongly discouraged. French authorities cross-reference property records and may impose penalties for under reporting sales prices. Additionally, side payments outside the notaire’s account are illegal and can lead to severe fines.

In cases of separation or divorce, the ownership period for CGT purposes remains unaffected, provided one party continues to reside in the property.

Optimising your tax position

Sellers can reduce their taxable gain by including eligible expenses, such as renovation costs and notarial fees, in the property’s acquisition price. Our legal experts can advise on maximising these deductions.

Why choose Tees for your french property sale?

Our bilingual team offers tailored legal guidance, including:

Pre-sale advice on tax implications and seller responsibilities.
Contract reviews to ensure your interests are protected.
Liaison with notaires to negotiate terms and arrange signings.
Compliance checks on mandatory declarations and diagnostics.
Secure fund management for smooth financial transactions.

With Tees, you benefit from expert legal support at every stage of your French property sale. Contact us today for personalised advice and a hassle-free experience.

Tees welcomes new Residential Property expert Legal Director

Posted on 9 December 202429 March 2025 by Sarah O'Sullivan

Tees is pleased to announce the arrival of a new Legal Director in the Residential Property team.

Simon Cooper brings a wealth of experience from his time as a Partner in the Cambridge office at a Top 60 UK law firm, where he had led the Residential Property team in Cambridge, having previously also been a Partner in another long-established Cambridge-based practice.

On his appointment, Simon commented: “I am excited to be joining Tees, who are on an ambitious growth journey.

I followed my father into residential property work and its collaborative nature has always appealed to me. I love working as part of a team to try and solve problems and navigate a way through potentially tricky situations.

I work hard to get to know my clients, as they expect me to provide a balanced assessment of risk and a nuanced approach that reflects their needs, particularly in time-sensitive cases.

I am passionate about building those connections as ultimately, I’m convinced it makes me a better lawyer. I very much look forward to start working with Tees.”

Simon predominantly works for high-net-worth individuals who are either moving home themselves, or trading investment properties and want a bespoke level of advice and service.

Executive Partner of the Residential Property team, Anne Elliss, said: “I am delighted that Simon has taken the decision to join Tees.

It’s an exciting time for us here and we are delighted to have his wealth of experience and strategic thinking which will certainly elevate our residential property offering.

Simon will undoubtedly have a positive impact on our clients and the firm.”

Simon joins Tees in December 2024, having previously worked at HCR Law and brings a network of connections and breadth of experience in conveyancing for houses which sit on the upper end of the market. Simon will be predominantly based in Tees’ Cambridge office but will be assisting clients all over England and Wales.

Tees’ property conveyancing lawyers always act in the best interests of clients and aim to give robust and independent advice so that clients can make informed choices. The lawyers are members of the Law Society’s Conveyancing quality scheme and will cover everything from organising the local searches, checking contracts and making sure financial arrangements are in order, through to legal completion and clients receiving the keys.

Employers expected to take reasonable steps to prevent sexual harassment

Posted on 4 December 202426 May 2025 by Sarah O'Sullivan

Recent media coverage of allegations involving Gregg Wallace, underscore the challenges employers may face in managing third-party behaviour. While the specifics of the case remain unconfirmed and allegations are denied, the complaints shine a light on the importance of putting in place and enforcing robust preventative measures to mitigate such issues and risks. Employers should consider these situations when drafting and enforcing policies, particularly for roles or events involving significant interaction with external parties or clients.

The new duty

The Equality and Human Rights Commission (ECHR) have published guidance on the ‘reasonable steps’ employers should take to prevent sexual harassment at work.

As of 26 October 2024, employers must now take reasonable steps to prevent sexual harassment occurring at work. The Worker Protection Act 2023 changes section 40 of the Equality Act 2010 to include the new preventative duty.

As well as this, where a case of sexual harassment is proven, the tribunal will penalise the employer if they are also found to be in breach of the new duty, by increasing the employee’s compensation by up to 25%.

What are reasonable steps?

For employers, there is no exhaustive list of steps which need to be taken and what will be considered reasonable will be decided by a tribunal on a case-by-case basis. Therefore, recent guidance released by the ECHR gives employers the best possible idea of the steps which should be considered.

“Reasonable steps” or “all reasonable steps”

The Worker Protection Act was originally drafted to require that employers take “all reasonable steps” to prevent sexual harassment, but this was later diluted to a lower threshold of taking “reasonable steps”.

However, the Employment Right Bill is set to reinstate the higher threshold of taking all reasonable steps. If an employer has missed just one step to prevent sexual harassment which would be considered reasonable for them to have taken, the employer may face enforcement action from the ECHR or claims by the employee. The exact nature of how this will be enforced is not yet clear and we can expect more guidance in due course. For now, the importance of considering these issues and being ready with policies, procedures, training and guidance is key to mitigate the risks of claims and promote a safe and legally compliant workplace.

Employers should diligently follow the guidance below with careful consideration that the expected standard to prevent sexual harassment is going to be raised once again. Some of these changes are set to be introduced no earlier than 2026, however thorough preparations now will ensure a more efficient and cost-effective review of preventative measures next year.

Anti-harassment policies

Whilst an employer may already have in place some form of anti-harassment policy, it is now essential this addresses the prevention of sexual harassment specifically. Some key policy provisions suggested by the Equality and Human Rights Commission (ECHR) include:

Set out the preventative steps the employer is taking.

Site disciplinary action for those committing sexual harassment.
Allegations should be considered on a case-by-case basis, considering aggravating factors such as the seniority of the perpetrator.
Provide a definition of sexual harassment and include examples to promote clarity.
Include a procedure for how complaints will be handled to reassure victims and deter perpetrators, particularly with regards to third-party harassment.
The effectiveness of the policy should be reviewed at regular intervals.

Communication with workers

The guidance recommends promoting open communication amongst employees, to ensure employers have a good understanding of their work environment and that employees have a good understanding of the sexual harassment policy. This may be done via one-to-one’s, surveys or workshops for example. These will indicate the effectiveness of the preventative steps being taken and assist in identifying if changes need be made.

Risk assessments

A thorough risk assessment that is routinely reviewed and considered will demonstrate that an employer is being proactive in identifying potential circumstances whereby sexual harassment may take place. Putting in place appropriate preventative measures will demonstrate that they have acted on their assessments and used the results to guide decisions on what steps need reviewing or adding.

The guidance considers environmental factors which should be considered when conducting risk assessments, including settings with power imbalances, lack of diversity, lone or night working, customer-facing work and external or social events.

Reporting systems

Ensuring that a reporting system allows for anonymous complaints to be raised will encourage complainants to come forward and deter perpetrators. Employers should keep thorough records of complaints raised and ensure these are kept confidential. An effective reporting system will assist employers in identifying any patterns which should in turn be considered during risk assessment reviews.

Training

Proactive and high-quality training for all members of staff should educate employees on how to identify sexual harassment, what to do if they experience or witness it and how to manage any complaints raised. Specialised training may be exceptionally important in work environments where third parties are frequently in contact with employees. To improve the impact of training, they should offer refresher training at regular intervals.

Addressing a sexual harassment complaint

The guidance recommends some key action points:

Immediately take steps to acknowledge and make plans to resolve a complaint. However, this does not mean making rushed decisions as to whether harassment took place, which should be subject to proper investigation.
Consider how the complainant wants the issue resolved.
Maintain confidentiality.
Protect the complainant and witnesses from being victimised during investigation.
Where applicable, ask the complainant if they want to report the allegation to the police.
Be cautious when using confidential agreements, also known as NDAs.
Maintain effective communication with the complainant.
Inform the complainant of any appeals process.

Sexual harassment by third parties

The ECHR specifically highlights that the prevention of third-party sexual harassment should be taken as seriously as internal harassment cases. Whilst these situations are much more difficult to control, the guidance recommends having reporting mechanisms and continually assessing high-risk work environments where employees may be left alone with third parties.

Evaluate and evolve

Employers should regularly evaluate the effectiveness of the steps they have in place to prevent sexual harassment. Ad hoc reviews should be made where changes arise in the work environment, work force or work type for example.

Employers are expected to have an accurate understanding of the level of sexual harassment in their workplace. Regularly collecting data will assist employers in gaining this understanding. In particular, the ECHR recommends reviewing informal and formal complaints data to identify trends and appropriate action. Anonymous surveys can be used to identify barriers to reporting sexual harassment and collaboration with worker networks or trade unions can help keep employers informed.

After having addressed a sexual harassment complaint, employers should ensure they set aside time to reflect on where their actions could have been improved. Where changes are identified, changes should always be implemented.

The ongoing situation with high-profile cases such as the one involving Gregg Wallace may serve as a reminder that no organisation is immune from scrutiny, and the legal expectations surrounding sexual harassment are shifting towards a more preventative approach.

Useful resources

The get Britain working again white paper

Posted on 29 November 202426 May 2025 by Sarah O'Sullivan

Britain’s labour market has faced numerous challenges in the last few years, with 2.8 million people reportedly unable to work due to long-term sickness^[1], one in eight young people not being in education or employment^[2] and having been most impacted by covid lockdowns in comparison to similar countries^[3]. It is further reported that health benefits in the UK have increased from £36 billion to £48 billion in the last financial year as a result of mental health worsening during successive lockdowns^[4].

With this in mind, the Government has published ambitions to implement a three-pillar strategy (detailed below) to improve economic inactivity in Britain, with a long-term goal of achieving an 80% employment rate:

Modern Industrial Strategy and Local Growth Plans: to create more good jobs in every part of the country.
Plan to Make Work Pay: to improve the quality and security of work.
Get Britain Working: to reform employment support.

The third limb in this plan has been set out in the Get Britain Working White Paper. The Paper has indicated aims to address six issues:

People being excluded from the labour market, especially those with health conditions, caring responsibilities or lower skill levels.
Young people leaving school without essential skills, access to learning or work.
People becoming stuck in insecure, poor quality and low-paying work.
Women caring for families experiencing challenges staying in and progressing at work.
Employers being unable to fill vacancies due to labour and skills shortages.
Disparity in labour market outcomes between different places and for different groups of people.

The Paper details several proposed actions and changes:

Improve the impact of the NHS The Paper aims to tackle health conditions which are seen to contribute to unemployment, such as mental health, smoking and obesity. The support is to include Talking Therapies, the Tobacco and Vapes Bill and new treatments for obesity. Treatment for such health conditions will include improved access to employment advisers and Individual Placement and Support (IPS). The goal is to provide these services to 140,000 more people by 2028/29.
Give control to local areas There will be funding of £125 million to introduce eight ‘trailblazers’ into local authorities in 2025/26. They will be tasked with connecting relevant local services and trialling new interventions.
Local areas will be supported to create their own Get Britain Working Plans and engage with local partners to assist with their implementation.

A Connect To Work programme will assist up to 100,000 people a year with employment, supported by the Shared Prosperity Fund, a locally controlled fund.
The Youth Guarantee The Youth Guarantee aims to ensure young people aged 18-21 are learning or earning.
There will be 8 Youth Guarantee trailblazers working with £45 million of funding in 2025/26 to design and develop the Guarantee to improve opportunities for young people. The Apprenticeship Levy will be redeveloped to become more flexible and renamed the Growth and Skills Levy. They will create new foundation apprenticeships and shorter apprenticeships in key sectors. New partnerships will be developed to generate opportunities for young people.
Improve Jobcentre PlusThere will be funding of £55 million to reform Jobcentre Plus in 2025/26. It will build new relationships with employers. It will be integrated with local partners and aims to bring employment and careers advice together.
Review how employers promote healthy and inclusive workplacesThe review ending next summer will assess how the government can better support employers to:

Improve the recruitment and retention of disabled people and people with health conditions.
Prevent their workforce from becoming unwell.
Promote healthy workplace environments.
Implement early intervention for sickness absence.
Improve the rate of employees returning from sickness absence.

This review will complement the Make Work Pay reform, which aims to address job insecurity and expand flexible working.

Next steps

The government further plans to reform the health and disability benefits system and will bring forward a Green Paper in spring 2025.

For employers, there may be opportunities to embrace these initiatives but they should be considered carefully in the context of presently increasing employment law rights. Now is the time for employers to be agile and ready for change. It is essential that employers’ policies and procedures are tailored to drive recruitment and career development, whilst maintaining clear and robust procedures to address performance and conduct issues. For more information, speak to our team of specialist employment advisors at Tees.

Resources

[1] INAC01 SA: Economic inactivity by reason (seasonally adjusted) – Office for National Statistics (ons.gov.uk)

[2] Young people not in education, employment or training (NEET) – Office for National Statistics (ons.gov.uk)

[4] Sick pay timebomb that risks a lost generation of workers – BBC News

Budget uncertainty sparks market shifts and opportunities

Posted on 21 November 202421 May 2025 by Sarah O'Sullivan

There was some uncertainty within the housing market ahead of the Autumn Budget at the end of October, which was reflected in muted consumer activity.

House price growth slowed ahead of the first Labour Budget in 14 years according to Savills. Mortgage rates rose slightly at the end of October as lenders repriced their fixed rates around the Chancellor’s announcements. However, Knight Frank do still expect house prices to increase by 3% this year.

Rachel Reeves confirmed that the lower Stamp Duty thresholds will be reinstated in April 2025, which is likely to cause a flurry of purchases in Q1 of 2025. Meanwhile, the increase in Stamp Duty on additional residential properties could reduce supply into the private rental sector.

Overall, many experts think that the Budget will cause inflation rates to be higher than initially predicted. This would lead to elevated mortgage rates, with less likelihood of strong house price growth.

Hope for the rental market?

Conditions could start improving for renters, with Savills commenting that residential rental prices may have reached an ‘affordability ceiling.’

Figures from Zoopla show that UK annual rental growth slowed to 4.3% in September – a further decline from 4.6% in August.

Plus, it seems that the Renters’ Rights Bill may not have prompted too many landlords to leave the market, with Knight Frank reporting that between January – August this year, there were 6% more new lettings listings in Prime London than the same period in 2023. This is a welcome relief, as limited supply is already an issue across the rental sector.

Commenting on the Renters’ Right Bill, Gary Hall, Head of Lettings at Knight Frank, said, “The new rules are likely to cause some logistical problems for landlords, but we are not expecting an exodus. Those who were on the fence have already left and those who stayed have benefited from strong rental value growth in recent years.”

Increase in chain-free homes for sales

Nearly a third of homes listed on Zoopla are currently chain-free.

From April 2025, homeowners and investors could be charged up to twice the amount of Council Tax on their second homes, which has prompted many to sell. In turn, there has been a 33% increase in buyer enquiries on chain-free properties.

Perhaps unsurprisingly, the UK’s second home hotspots have the highest proportion of chain-free homes for sale – the North West (36.5%), Yorkshire and The Humber (35.9%) and the South West (35.9%).

Senior Property Researcher, Izabella Lubowiecka at Zoopla, commented, “Those looking at buying a home before Stamp Duty rates increase in April 2025 should think about buying a chain-free home as they tend to complete much faster. Now is a great time to look for properties, with more chain-free homes available than in previous months.”

It is important to take professional advice before making any decision relating to your personal finances. Information within this document is based on our current understanding and can be subject to change without notice and the accuracy and completeness of the information cannot be guaranteed. It does not provide individual tailored investment advice and is for guidance only. Some rules may vary in different parts of the UK. We cannot assume legal liability for any errors or omissions it might contain. Levels and bases of, and reliefs from, taxation are those currently applying or proposed and are subject to change; their value depends on the individual circumstances of the investor. No part of this document may be reproduced in any manner without prior permission.

All details are correct at the time of writing (20 November 2024)

Managing the managers: Lessons from NHS accountability reforms

Posted on 21 November 202426 May 2025 by Sarah O'Sullivan

A new era of NHS accountability

The recent announcement by Health Secretary Wes Streeting, proposing stringent measures to overhaul NHS management, highlights a gear shift in how the Government expects healthcare performance to be scrutinised in England. NHS hospitals will soon be subject to league tables, measuring indicators like care delivery and financial performance, with the intention of making performance visible to the public. Managers of failing trusts may face dismissal if they are unable to drive improvements, while top performers will be rewarded.

While the drive for greater accountability is admirable, the NHS, like any employer, must manage change in culture, approach, and expectations with due regard for employment law.

The legal landscape: Understanding the employment bill

The Employment Bill introduces additional obligations and complexities that may make addressing performance and dismissing underperformers a daunting prospect for NHS employers.

Under the current law, employers must not discriminate based on “protected characteristics” under the Equality Act 2010 or dismiss an employee for whistleblowing. Employees with more than two years’ service also have general protection against unfair dismissal.

From an employment law perspective, several key aspects warrant attention:

Enhanced protection against unfair dismissal

The Employment Bill introduces strengthened protections that will likely extend to public sector employees, including NHS managers. Dismissals must be clearly justified with evidence showing not only that an individual has failed to meet specific performance metrics but that the criteria and processes leading to these conclusions are fair and reasonable.

League tables, while offering a snapshot of performance, may not always reflect an individual manager’s contributions or challenges. Employers will need to be cautious when using these tables as the basis for disciplinary action.

Transparency and accountability in dismissal procedures

The Bill mandates greater transparency in disciplinary and dismissal procedures. For NHS employers, this means ensuring that performance reviews, evidence of “turnaround efforts,” and evaluations are well-documented, objective, and supportable.

External oversight may be required in contentious cases, particularly when senior managers contest the validity of assessments based on league table standings. Transparency will be critical in demonstrating fair treatment.

Linking pay to performance: Challenges and considerations

NHS chief executives’ compensation will be tied directly to performance metrics. Coupled with the Employment Bill’s stance on fair and equitable treatment, NHS employers will need clear, justifiable benchmarks for performance-linked pay adjustments.

Discrepancies in the application of these measures may result in claims of unfair treatment or discrimination, potentially triggering grievances or legal disputes.

Turnaround teams and managerial autonomy

The introduction of turnaround teams adds another layer of complexity to NHS management structures. The Employment Bill’s emphasis on workers’ rights, autonomy, and protection from abrupt changes in duties means that managers may need additional support and clear guidelines if external teams are to oversee or redirect their initiatives.

Employers should balance intervention with respect for managers’ professional discretion to avoid claims of constructive dismissal or breach of employment terms.

The role of evidence in dismissal decisions

The Employment Bill strengthens the requirement for a comprehensive, fair approach in all dismissal decisions. With potential accusations of discrimination or victimisation—particularly if performance frameworks are unevenly applied—NHS employers must ensure that any decision to terminate a manager’s contract is robustly substantiated.

In cases where managers are deemed “rotten apples,” NHS leadership will need to demonstrate that such labels are backed by data and consistent with due process.

Striking the right balance: Leadership and legal compliance

As the NHS faces increasing scrutiny, balancing the need for high-quality leadership with the requirements of employment law will be crucial. Managers must be given the right support, clarity of expectations, and fair recourse, especially in a system that inherently poses complex challenges.

This reform offers an opportunity to foster genuine improvement in healthcare delivery, but only if handled with transparency, fairness, and respect for legal protections.

Looking ahead: Preparing for change in the NHS

As the implementation of these reforms approaches, NHS employers and legal advisers must stay vigilant. The Employment Bill underscores the importance of fair, transparent practices that respect both accountability and the legal rights of employees. Ensuring consistent application of these practices will be key to improving accountability and driving high performance without compromising procedural fairness.

If handled effectively, these changes may provide an opportunity for NHS leaders to enhance managerial accountability and ultimately improve healthcare outcomes across the system.

Tees Financial Ltd Wealth Specialist wins Later Life Adviser of the Year

Posted on 20 November 202429 March 2025 by Sarah O'Sullivan

A Wealth Specialist at Tees Financial Ltd has won a prestigious Women’s Recognition Award hosted by The Financial Reporter.

Toni Chalmers-Smith has worked in the financial services industry for over 30 years and specialises in advising clients requiring later years’ advice, including later life lending, equity release and care fees planning. She was delighted to recently accept The Later Life Adviser of the Year Award.

Launched in 2018, the awards aim to support the growing momentum for a more diverse and equal financial services community.

Toni understands that organising immediate or potential care funding for yourself or a loved one can be a complicated financial, legal, and emotional process. As an accredited member of the Society of Later Life Advisers (SOLLA), Toni can provide advice on care costs and is an expert in navigating the complex funding assessment process.

As a member of The Equity Release Council, Toni is committed to providing the very best independent advice to see if equity release is the right choice for you and, if so, to select the right product from the many available on the market.

Tees listen to what you want to achieve and clearly explain all the options available to you, minimising costs and helping you understand your choices and future financial implications.

On winning the award, Toni Chalmers-Smith said: “We believe financial and legal advice should take you to the stage where you can make clear and informed decisions, happy in the knowledge that you have received all the information and options needed to reach those very decisions.

I honestly believe at Tees, we don’t just give advice for now, but so you can truly have a better future in your retirement and later years.

I had a great night at the awards ceremony, and I’m pleased to have been recognised with this award, but I am even prouder to be part of Tees.”

Toni works closely with all colleagues across the Wealth team and law firm, providing specialist care fees planning and equity release advice to clients.

The Women’s Recognition Awards took place on Tuesday 22 October 2024, in London.

If you’d like advice, contact Toni Chalmers-Smith any time.

This material is intended to be for information purposes only and is not intended as an offer or solicitation for the purchase or sale of any financial instrument. Tees is a trading name of Tees Financial Limited which is regulated and authorised by the Financial Conduct Authority. Registered number 211314.

Tees Financial Limited is registered in England and Wales. Registered number 4342506.

Health and Safety in the workplace

Posted on 13 November 202420 March 2025 by Sarah O'Sullivan

Whilst it is never a pleasant thing to think about accidents at work, they do occur. In order to avoid enforcement action corporate entities, directors and individuals need to ensure they comply with all relevant health and safety legislation or run the risk of large penalties and sanctions, convictions and reputational harm.

As a result, regulatory compliance is forming a critical part of everyday life. Let’s look at the statistics.

Latest figures from the Health and Safety Executive for 2022/2023 show:

875,000 workers suffering work-related stress, depression or anxiety
473,000 workers suffering from a work-related musculoskeletal disorder
2,257 mesothelioma deaths due to past asbestos exposures
138 workers killed in work-related accidents
561,000 workers sustained a non-fatal injury
60,645 injuries to employees reported under RIDDOR
35.2 million working days lost due to work-related illness and workplace injury
£20.7 billion estimated cost of injuries and ill health from current working conditions

What are employers required to undertake?

Health and Safety law states that employers must:

assess the risk to employees, customers and partners. They are also required to assess the risk to any other people who could be affected by their activities;
arrange for the effective planning, organisation, control, monitoring and review of preventive and protective measures;
have a written health and safety policy if they employ five or more people;
ensure they have access to competent health and safety advice;
consult employees about their risks at work and current preventive and protective measures.

What to consider if a workplace accident takes place?

Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013 [RIDDOR] places a duty upon employers, the self-employed and people in control of work premises, also known as the responsible person, to report certain serious workplace accidents, occupational diseases and specified dangerous occurrences.

A RIDDOR report is required when the incident is work related or if it results in an injury of a type which is considered to be “reportable”.

The purpose of reporting is to warn the relevant authorities that an incident has occurred so that the Health and Safety Executive may review the circumstance, prevent a similar incident occurring again and to ensure compliance with the regulations.

Work related injuries will vary from sector to sector but common areas where work related injuries occur are falls from height, being struck by a moving vehicle and slips, trips and falls.

What injuries are considered to be reportable?

Deaths

Regulation 6 of RIDDOR states all deaths of both workers and non-workers arising from a work-related incident must be reported. It is important to note that deaths are also deemed reportable if the injured person died within one year following the work related incident.

Non fatal Injuries

Regulation 4 of RIDDOR deals with non-fatal injuries that must be reported by the Responsible Person these are:
fractures, other than fingers, thumbs, and toes
amputation
any injury likely to lead to permanent loss of sight or reduction in sight
any crush injury to the head or torso causing damage to the brain or internal organs
serious burns (including scalding) which covers more than 10% of the body and/ or causes significant damage to the eyes, respiratory system, or other vital organs
any scalping which requires hospital treatment
any loss of consciousness caused by head injury or asphyxia
any other injury arising from working in an enclosed space which leads to hypothermia or heat induced illness and/ or requires resuscitation or admittance to hospital for more than 24 hours

Diseases which have been caused or made worse as a result of work must be reported. This included diagnosis of:

carpal tunnel syndrome;
severe cramp of the hand or forearm;
occupational dermatitis;
hand-arm vibration syndrome;
occupational asthma;
tendonitis or tenosynovitis of the hand or forearm;
any occupational cancer;
any disease attributed to an occupational exposure to a biological agent

What records need to be kept?

Regulation 12 of RIDDOR requires the responsible person to keep a record of any reportable injury, which includes any injury which results in the injured person being unable to carry out their normal work for more than 3 days.

The record must be kept for 3 years from the date in which it was made, this may be kept in the form of an accident book. The accident book must include the following information:

Date and time of accident/ diagnosis of disease;
the person’s full name;
injury / diagnosed disease;
their occupation;
where not at work their status;
The location of the accident;
A brief description of the circumstances/ nature of the disease;
The date the incident was first notified to the authorities;
The method used to report the incident;

Why is it important to review the accident book?

The Accident Book is an essential document for employers and employees, who are required by law to record and report details of specified work-related injuries and incidents.

There are a few reasons why an accident book is a workplace essential. The information in the book can help to identify risks and accident trends, which can help to prevent accidents in the future. The accident book can also help in cases where the injured person decides to pursue compensation, or when the company is being investigated for potentially breaching health and safety regulations.

It enables businesses to comply with legal requirements under health and safety legislation, including Reporting of Injuries, Diseases and Dangerous Occurrences Regulations (RIDDOR) requirements.

When and how to report?

The responsible person must notify the relevant authority of the reportable incident by the quickest means and without delay. The Regulations require the responsible person to send a report of the incident within 10 days.

If a worker is incapacitated for more than seven consecutive days, the accident must be reported. For incapacitation over three days, the accident must be recorded but not necessarily reported.

When submitting a RIDDOR you will be able to download a copy of the submission to keep for your records, it is advisable to do so.

As with all health and safety issues in the workplace, employers, the self-employed and the Responsible Person should ensure they are fully up to date with the reporting requirements for RIDDOR. They should also make sure that the accident book is kept up to date. Accurate records are essential to protect employers, employees and, where appropriate, members of the public.

Accidents to members of the public or others who are not at work must be reported if they result in an injury and the person is taken directly from the scene of the accident to hospital for treatment to that injury. Examinations and diagnostic tests do not constitute ‘treatment’ in such circumstances. There is also no need to report incidents where people are taken to hospital purely as a precaution when no injury is apparent.

Where to report a workplace incident?

Any workplace incident can be reported online via the Health and Safety Executive website or via telephone. Please visit the Health and Safety Executive website for the relevant contact details.

Failing to report a reportable incident is a criminal offence. Not knowing the proper procedure for RIDDOR is not a defence, therefore it is critical that you understand and comply with the regulations to prevent investigation and prosecution by the Health and Safety Executive.

CIL liability and pre-commencement conditions: What developers need to know

Posted on 8 November 202422 May 2025 by Sarah O'Sullivan

Development in breach of pre-commencement conditions cannot attract CIL.

There have been a series of Community Infrastructure Levy (CIL) appeal decisions which suggest that CIL can be levied on development carried out in breach of pre-commencement conditions and therefore without planning permission (appeal references 3346994, 3330866, 3319897, 12001570). Such an approach is clearly unlawful and open to challenge.

Why does this matter?

From a developer’s perspective, this can deprive them of the chance to secure CIL reliefs thereby significantly increasing the cost of development. From a charging authority’s perspective, when a court eventually quashes such a CIL charge, they will need to repay any CIL collected in these circumstances and may also face claims from developers seeking damages for the lost opportunity to secure CIL reliefs.

Legal Context

CIL is a tax charged on new development in accordance with the Community Infrastructure Levy Regulations 2010 (the Regulations). The Regulations are what is known as ‘secondary legislation’ and, in this case, authorised by Part 11 of the Planning Act 2008 (the PA2008).

Before briefly summarising the relevant provisions of the PA2008 and the Regulations, it is important to note three fundamental and legal principles:

Firstly, secondary legislation (such as the Regulations) cannot have an effect outside the scope of its parent act (R (Public Law Project) v Lord Chancellor [2016] UKSC 39).
Secondly, there can be no taxation without the clear authority of parliament. That authority must either be express (i.e. expressly set out in an Act of Parliament) or necessarily implicit in such an act. However, a power to tax can only be implied in very rare circumstances. As the court noted in the case of Attorney General v Wilts United Dairies Ltd (1922) 38 T.L.R. 781: “the circumstances would be remarkable indeed which would induce the Court to believe that the Legislature had sacrificed all the well-known checks and precautions, and, not in express words, but merely by implication, had entrusted a Minister of the Crown with undefined and unlimited powers of imposing charges upon the subject for purposes connected with his department”.
Thirdly, development carried out in breach of pre-commencement conditions “is not development to which the permission relate[s]” (R v Elmbridge Borough Council, ex parte Health Care Corporation Ltd [1991] 3 PLR 63) and cannot lawfully commenced an authorised development (F. G. Whitley & Sons v Secretary of State for Wales (1992) 64 P. & C.R. 296).

Turning then to the actual statutory provisions for CIL. The PA2008 (as the parent act) is very specific about the scope of CIL and the content of the Regulations (emphasis added):

CIL is a charge designed to “ensure that costs incurred in supporting the development of an area can be funded … by owners or developers of land” (s. 205)
The Regulations must provide that liability to pay CIL is triggered “when development is commenced in reliance on planning permission” (ss. 208 (3) & (4))
The Regulations may provide for liability to pay CIL where development commences without planning permission (s. 208(7)). NB: this is a power to make appropriate provisions in the Regulations. Unlike ss. 208 (3) & (4) it is not a duty to do so.

The above are correctly carried forward to the Regulations (emphasis added):

CIL is levied on ‘chargeable development’ (Regulations, Schedule 1). Chargeable Development is defined at Regulation 9 as “the development for which planning permission is granted”.
The duty to pay CIL “in respect of a chargeable development” is triggered on either the intended date of commencement (where a Commencement Notice has been served) (Reg 70), or (where development has commenced without a Commencement Notice being served) on the deemed commencement date (Reg 71).

Notably and despite the power available at s. 208(7) of the PA2008, there is no express provisions within the Regulations for CIL to be charged against development commenced without a planning permission. The parliamentary draftsman will have been well aware of the power at s. 208(7), hence a court will assume that in approving the Regulations, Parliament did not intend the Regulations to apply to development without planning permission.

The effect of the above is that the correct interpretation of the law is:

CIL attaches to development with planning permission (Regulation 9 definition of ‘chargeable development which correctly gives effect to PA2008, ss. 208(3) & (4))
Liability to pay CIL is triggered when development with planning permission is ‘commenced’ (Regulations 70 & 71 correctly giving effect to PA2008 ss 208(3) & (4)).
CIL does not attach to development without planning permission (there is no express provision within the Regulations, and there is no reason to imply such an effect into the Regulations).
Development in breach of pre-commencement conditions does not benefit from planning permission. Therefore, it cannot attract CIL.

The upshot of the above, is that any attempt to levy CIL for development in breach of pre-commencement conditions is unlawful. Where CIL has been collected in these circumstances, and unless further development in accordance with the permission has taken place triggering CIL, the charging authority may need to pay it back (Regulation 75). In addition, if as a result of the charging authority’s unlawful approach to CIL, the developer was unable to apply for CIL reliefs, the charging authority may be liable in damages.

If you have any questions about CIL liability, our planning law specialists would be delighted to help you.

Tees are here to help

We have many specialist lawyers who are based in:

Cambridgeshire: Cambridge
Essex: Brentwood, Chelmsford, and Saffron Walden
Hertfordshire: Bishop’s Stortford and Royston

But we can help you wherever you are in England and Wales.

Empowering local communities: Tees Better Future Fund grants 2024

Posted on 5 November 202429 March 2025 by Sarah O'Sullivan

Fund grants support youth, health, and learning initiatives across East Anglia

Tees are committed to supporting our local communities to a better future. The Tees Better Future Fund builds on Tees’ heritage and legacy as a firm that values life-long learning and connecting people and communities through the generations. The Fund is delighted to offer grants of up to £5,000 for local projects focusing on learning and education and health and wellbeing, including supporting mental health for young people, children and families.

We are delighted to announce that the four latest projects to receive a grant are:

East Anglia Youth Rowing
Home-Start Royston & South Cambridgeshire
Bishop’s Stortford Youth Project
Living Pictures

Look out for more information about these four excellent charities and their invaluable work in their local communities.

East Anglia Youth Rowing

Tees Better Future Fund is delighted to announce that East Anglia Youth Rowing is one of four projects to receive a £5,000 grant this year.

EAYR aims to give young people from all backgrounds access to the benefits of rowing in East Anglia and show that it is a sport for everyone. In particular, the charity focuses on supporting young people living in rural communities with “hidden deprivation”, where many students are entitled to free school meals.

EAYR’s programme introduces rowing to students at state schools; at the end, the young people who wish to continue rowing are fed into local clubs. The Tees Better Future Fund grant will continue this project in North Cambridge Academy – just a stone’s throw away from Tees’ Cambridge office.

East Anglia Youth Rowing runs a summer camp, which the Tees Better Future Fund grant will also help to support. As well as rowing, EAYR arranges talks with professionals from STEM subjects, plus breakfast and lunch is provided – a lifeline for some families during the holidays. Also, in a bid to break down barriers between the university and the town, EAYR has encouraged Queen’s College, Cambridge to hold a state school rowing competition, giving local students an excellent opportunity to visit the college.

The charity was only set up two and a half years ago, but 600 young people have already benefited from their brilliant work. EAYR is branching out into Norfolk in September 2024, and they have plans to expand further into Suffolk. Tees is proud to support EAYR as they grow and continue to have a significant positive impact on the lives of young people in East Anglia.

Home-Start Royston & South Cambridgeshire

Tees Better Future Fund is pleased to share that Home-Start Royston & South Cambridgeshire (HSRSC) is a recipient of a £5,000 grant.

HSRSC supports local families with children aged nine and under through tough times, either with a home-visiting service or specialised family support groups. The Tees Better Future Fund will help three families access home-visiting support in Royston, a service that offers practical and emotional support to families in crisis.

Families come to HSRSC with a variety of difficulties – some might have fled from domestic abuse, others may not have any friends or relatives locally, or they could be struggling to cope with a child’s illness. The home-visiting service matches each family with a trained volunteer who visits them weekly and offers tailored support – they might help with a weekly shop, play with a child with additional needs, or support parents with behaviour management.

Families usually receive home-visiting support for an average of 6-9 months. By the end, HSRSC hopes to have empowered the families, improved their confidence, and helped them cope with the difficulties they face. In the year 2022-23, 100% of parents felt they were more able to be involved in their children’s early development and socialisation at the end of home-visiting support.

HSRSC, established in 1983, turned 40 last year, and its work is more vital than ever. The charity has recently seen an increase in the number of families with complex needs, and the cost-of-living crisis has significantly impacted their financial stability. Tees Better Future Fund is, therefore, proud to help three families in need access vital support from HSRSC.

Bishop’s Stortford Youth Project

Tees Better Future Fund is pleased to share that the next charity to receive a grant is Bishop’s Stortford Youth Project (BSYP).

BSYP was established in 2013 to provide safe spaces and opportunities to local secondary school-age young people. The Tees Better Future Fund will help to fund the drop-in sessions at Thirst Youth Café, a welcoming space for young people to meet, make friends, and take part in fun activities to increase happiness, health, and well-being.

The Fund will also support the continuation of BSYP’s youth volunteer programme, which helps young people learn new skills and develop their potential. Participants work in Thirst and connect with young people on their own. Not only does the programme give young people a confidence boost, but it is also excellent work experience and has helped many participants get jobs when they go to university.

Alongside Thirst, BSYP have a 1:1 mentoring project in local secondary schools, where students meet with a youth worker every week for 6-10 weeks. They also run a wellbeing project; local GPs refer young people to BSYP who are on the waiting list for other services, such as CAMHS.

BSYP has seen a dramatic increase in mental health issues among young people in recent years, so their work is becoming more vital. With a well-established base in Thirst Café, BSYP are now continuing to explore ways that they can take their services to young people – particularly those in surrounding villages that may be isolated due to limited transport links. We look forward to supporting the café’s excellent work and seeing what BSYP does next to transform the lives of young people.

Living Paintings

We are delighted to announce that Living Paintings is the next charity to receive a grant from Tees Better Future Fund.

Living Paintings designs Touch to See books for blind and partially sighted children and adults. These books are then distributed via a free postal library service, allowing anyone to access the resources, regardless of financial position and location. The Tees Better Future Fund grant will go towards providing this vital service to blind and partially sighted children in Cambridgeshire for another year.

There are 26,000 blind and partially sighted children in the UK. They live in an isolated world, so Living Paintings’ books are intended to be a shared reading experience. These unique books help blind and partially sighted children gain literacy skills and integrate into the world. The books are visually impressive, so sighted children love using them, too, putting across a positive message to the wider population about the resources available for blind children.

Established in 1989 by Alison Oldland MBE, Living Paintings is the only organisation like It. In 2023, Thanks to their accessible picture books and resources, 100% of child library members had more shared experiences with sighted friends, family, and peers, and 99% benefitted from improved confidence in reading.

Demand is high for Living Paintings’ service. Last year, they doubled their child beneficiaries within six weeks thanks to a popular project for the King’s Coronation. The charity is currently exploring how it can support 0–3-year-olds at a time when they are developing key cognitive skills. Tees Better Future Fund is proud to support such a unique charity as it continues to provide a vital service to blind and partially sighted children.