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HMRC internal manual

National Minimum Wage Manual

Disclosure of information: Department for Environment, Food and Rural Affairs and the Scottish and Northern Irish equivalents

Relevant legislation

The legislation that applies to this page is as follows:

  • The Agricultural Wages (Scotland) Act 1949, section 15A
  • The Agricultural Wages (Regulation)(Northern Ireland) Order 1977, regulation 11A


Information which has been obtained by an officer acting for the purposes of the National Minimum Wage Act 1998 may be passed to the relevant Agricultural Authority (NMWM02060) under the above legislation which provides for legal gateways.