Child support assets counted in asset base but not income for housing allowance calculation.
Legislator summary
AI generatedThe court overturned the Social Security Board's decision regarding the calculation of housing allowance for the applicant. The Board had excluded assets received as child support from the applicant's taxable wealth but included them in their income. The court ruled that while these assets must be counted in the asset base, they should not be treated as income for the purpose of the allowance calculation.
Legislator headnote
AI generatedVakuutusoikeus 10.1.1997/100:1996; Vakuutusoikeus 10.1.1997/100:1996: Assets received as child support are included in the asset base for housing allowance but excluded from income calculation.
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AI generatedFull text
X:n osituksen yhteydessä tasinkona saama omaisuus, joka oli kuitattu maksetusta lasten vastaisena elatusapuna, voitiin lukea asumistuen määrää laskettaessa X:n verotettavaan varallisuuteen, mutta ei hänen tuloihinsa. Tarkastuslautakunnan päätös kumottiin.
Jaosto
VI