Potter & Burbage (SSAT Appeal)

This case involved an appeal from a decision of the Social Security Appeals Tribunal (SSAT) regarding a child support assessment. The appellant, Mr. Potter, argued that the SSAT had erred in using his taxable income from the current tax year for the child support period, including payments for a machinery lease in his income, finding that the respondent was not working due to health reasons, and failing to consider financial benefits received by the respondent from her rental property. The respondent filed a cross-appeal, claiming that the SSAT failed to deal with the issue of school fees according to the law.

The court found that the SSAT had not erred in using the current tax year's income for the current child support period, as the legislation allowed for such a departure. The court also found that the SSAT was correct in including the machinery lease payments in the appellant's income, as it was not a necessary business expense. In relation to the respondent's employment status, the court found that the SSAT's conclusion that the respondent was not working due to health reasons was supported by evidence. Lastly, the court found that the SSAT had considered the respondent's rental property interests and earnings.

However, the court found errors in the SSAT's assessment of the costs of the children and the appellant's taxable income. The court found that the SSAT had not considered the actual costs of the children and had erred in assessing child support at 150% of those costs. Additionally, the court found that the SSAT had made an arithmetic error in calculating the appellant's taxable income for 2008/2009, which worked in his favor.

Given the significant errors in the SSAT's assessment, the court set aside the decision and remitted the matter to a differently constituted SSAT to be heard and determined according to law.