The European Communities (Protection of Employees on Transfer of Undertaking) Regulations, 2003 (the TUPE Regulations) apply where a business, or part of a business, transfers from one owner to another. They are designed to safeguard employee rights in the event of such a transfer, and establish the responsibilities of both the previous and new owners of a business. In essence, where TUPE applies then the employees will transfer from the previous owner (transferor) to the new owners (transferee) and the new owner is obliged to maintain the employees’ terms and conditions existing at the time of the transfer. While TUPE primarily applies to straight-forward business sales and mergers, the regulations may also protect employees in situation such as the surrendering of a lease on a commercial premises or where an employer takes over as the service provider on a particular contract (e.g. cleaning or security contracts).