Louis and Secretary, Department of Social Services (Social services second review)

This matter concerned an appeal by Miss Louis against a decision by the Secretary of the Department of Social Services regarding the percentage of care for a child, 'R', for the purposes of Family Tax Benefit (FTB). The dispute centred on the period from 1 August 2017 to 12 January 2018, and specifically, who had legal responsibility for the day-to-day care, welfare, and development of 'R' during this time. The case was heard by Dr L Bygrave, Member.

The primary legal issues before the Tribunal were to determine the percentage of care for 'R' attributable to Miss Louis and Mrs Harris, and to ascertain which party had legal responsibility for the child during the contested periods. This involved assessing the credibility of conflicting oral and documentary evidence provided by Miss Louis, Mrs Harris, and Mr Harris, and determining whether the care arrangements were formal or informal, and whether the child was transient.

The Tribunal found significant inconsistencies in the evidence provided by Mrs Harris and Mr Harris regarding the commencement and nature of Mrs Harris's care for 'R'. It noted errors in Mrs Harris's oral evidence concerning 'R's school attendance and the dates of care. Conversely, Miss Louis's evidence regarding her care for 'R' from 1 August 2017 to 2 November 2017 was supported by objective evidence from 'R's high school. The Tribunal was satisfied that Miss Louis had 100% care of 'R' during this period. However, for the period from 2 November 2017 to 12 January 2018, the Tribunal found 'R' to be transient, moving between the homes of Mrs Harris, Mr Harris, and Ms Julie Harris, and was unable to be satisfied about who had legal responsibility for his care.

Consequently, the decision under review was set aside. In substitution, the Tribunal determined that Miss Skye Louis had 100% care of the child 'R' for the period from 1 August 2017 to 1 November 2017.