IA226222013 & IA226252013

The Appellant is a citizen of Pakistan born on 12 th March 1979. She appeals against the determination of the First-tier Tribunal dated 12 th February 2014 dismissing her appeal under paragraph 284 and 301 of the Immigration Rules, but allowing it under paragraph EX1 of Appendix FM. On 22 nd May 2014, the Respondent refused to vary leave to remain and made a decision to remove the Appellant, and her dependant child, to Pakistan under section 47 of the Immigration, Asylum and Nationality Act 2006.

Permission to appeal was granted by Upper Tribunal Judge Taylor on 15 th April 2014 on the grounds that it was arguable that the Judge erred in his calculations of the income available to the Appellant and in finding that she was unable to meet the maintenance requirements.

In her Rule 24 response, the Respondent accepted that the Judge ought to have taken into account working tax credit and child tax credit when calculating the amount of income ( Ahmed [2013] UKUT 84 ), but opposed the appeal on the basis that the Judge directed himself appropriately in any event.

At the hearing, Mr Nath accepted that working tax credit and child tax credit should have been taken into account. There was a discussion as to the income available to the Appellant, after which I indicated that the Appellant had shown that she satisfied the maintenance requirements, for the reasons set out below.

The Judge concluded that the Appellant�s husband earned �2048.14 per month after tax. At the date of hearing, the Appellant�s husband also received working tax credit of �359.52 and child tax credit of �459.79. The Judge found that these were public funds and could not be taken into account. The Judge also found that they had been calculated based on an annual income of �10,750 and the Appellant�s husband would have earned �11,187.23 at the end of the tax year.