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Neutral Citation Number:
Reported Number:	R(IS)13/91
File Number:	CIS 329 1990
Appellant:
Respondent:
Judge/Commissioner:	V.G.H. Hallett
Date Of Decision:	17/01/1991
Date Added:	26/06/2002
Main Category:	Earnings and other income
Main Subcategory:	Calculation: self employed
Secondary Category:
Secondary Subcategory:
Notes:	Income - earnings of self-employed earner - whether motoring expenses and telephone expenses for both business and personal use may be apportioned The claimant, a single man aged 60 at the relevant time, worked in a self-employed capacity for less than 24 hours a week. The adjudication officer allowed a proportion of petrol and telephone costs as business expenses, but refused to allow apportionment of his car tax, insurance, maintenance, and personal petrol costs. On appeal the social security appeal tribunal decided that all those costs, with the exception of personal petrol, could be apportioned between personal and business expenses, under regulation 38(3) of the Income Support (General) Regulations 1987. The adjudication officer appealed to the Commissioner. Held that: 1. motor licence, car or van insurance, maintenance charges and telephone rental charges can be apportioned on a time, or mileage basis; Caillebotte v. Quinn [1075] 1 WLR 731 at page 734 followed (para. 14); 2. the percentage apportioned between personal and business use is a matter of fact for the tribunal (para. 14). The adjudication officer's appeal was dismissed. Note: The case law is considered in detail in R(FC) 1/91, quod vide.
Decision(s) to Download:	IS13_91.doc