TUPE 2006 and public sector transfers in Great Britain: exclusions, COSOP, TUPE-equivalent protections, outsourcing, and pensions (Fair Deal, Best Value, Welsh Two-Tier Code), plus quality contracts schemes

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Practice notes

This Practice Note provides guidance on how the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE 2006), SI 2006/246 apply to public sector transfers

It summarises the policy and guidance that sit alongside TUPE 2006 to safeguard public sector workers’ pensions, and addresses:

Exceptions for administrative reorganisations of public administrative authorities, and the movement of administrative functions between such authorities
Transfers within central government, the effect of the Cabinet Office Statement of Practice (COSOP), and TUPE‑equivalent protection
Shifts from public to private sector, the Two‑Tier Code (Wales), Principles of Good Employment Practice, and Good Practice for managing the consequences of outsourcing and privatisation
Fair Deal policy, Best Value Authorities, the Best Value Direction, and Quality Contracts Schemes

It further explains that EU‑derived provisions, including much of TUPE 2006 made to meet the UK’s obligations under Directive 2001/23/EC (the Acquired Rights Directive), that applied in the UK at the end of the Brexit transition period/IP completion day are retained within the UK legal order as assimilated law. For more, see Practice Note: Assimilated law...

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Web page updated on 22/05/2026

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