The ET3 is the Reply to the ET1.

If done properly the ET3 will set out your defence to all of the claims against you. It is important that you provide a good understanding of what you are saying to the Tribunal.

You should identify where you agree with the employee and where you do not. Where you do not agree is where you need to focus your efforts. This is where the facts will meet the evidence and the law. Can you convince the Tribunal that yours is the better case?