One in ten SMEs in the survey had previously treated people differently on the basis of age but had not made changes to their practices in response to the regulations. One area of confusion was that of retirement age, where 30 percent were unclear about any new legal requirements or government policies. “These results are worrying as they highlight a potential cost time bomb in smaller companies in terms of potential tribunal cases. Age discrimination can affect all employees, young and old, and to comply can be very simple and quick,” says Rita Donaghy, chair at ACAS.