Minister’s interpretation of social welfare regulations was consistent with the relevant statute

Court of Appeal – Revenue – tax - statutory interpretation - what is meant by the phrase “net cash value to the person of his or her annual housing costs” as used in Regulation 142 of S.I. 142/2007 , being the Social Welfare (Consolidated Claims Payments and Control) Regulations 2007 (the 2007 Regulations”) – relevant legislation – background facts – pleadings – judgments of the High Court – notice of appeal - the word “net” implies a computation - Oireachtas has drawn up a detailed and sophisticated system for determination of eligibility to a very wide range of social welfare benefits - applicants must be assessed for eligibility to whatever benefit they may apply for, and that in turn a key element of that assessment is an assessment of means , in the contexts of both the initial determination of eligibility , and , if that is established , the amount of benefit to be paid -scheme requires that both income in cash and such non cash benefits as are prescribed, are to be taken into account in assessment of means - also allows for what has been described as a “statutory disregard” - being a sum that is to be disregarded in the assessment of a claimant’s means - the non-cash benefit to be assessed is the value of that benefit in the hands of a claimant less the prescribed sum to be disregarded, which results in the net cash value to the claimant of the non-cash benefit that is reckonable for the purposes of assessment - consistent with the literal and ordinary meaning of the words used - no ambiguity – consistent with the purpose of the act - examples of anomalies do not provide the answer to the question in this appeal - the interpretation of the legislation contended for by the respondent is the correct interpretation – appeal dismissed –