The Social Security Commissioners (Procedure) (Tax Credits Appeals) Regulations (Northern Ireland) 2003

Hearings

19.—(1) This regulation applies to any hearing of an application or appeal to which these Regulations apply.

(2) Subject to paragraph (3), the office shall give reasonable notice of the time and place of any hearing before a Commissioner.

(3) Unless all the parties concerned agree to a hearing at shorter notice, the period of notice specified under paragraph (2) shall be at least 14 days before the date of the hearing.

(4) If any party to whom notice of a hearing has been sent fails to appear at the hearing, the Commissioner may proceed with the case in that party’s absence, or may give directions with a view to the determination of the case.

(5) Any hearing before a Commissioner shall be in public, unless the Commissioner for special reasons directs otherwise.

(6) Where a Commissioner holds a hearing the following persons or organisations shall be entitled to be present and be heard–

(a) the person or organisation making the application or appeal;

(b) the claimant;

(c) the Board;

(d) a trade union, employers' association or other association which would have had a right of appeal under the Order;

(e) a person acting for another in making a claim for a tax credit, or acting for another in making an application for a direction under section 19(9) of the 2002 Act;

(f) a person acting for another in giving notification of a change of circumstances;

(g) a person acting for another in response to a notice given under section 17 of the 2002 Act; and

(h) with the leave of the Commissioner, any other person.

(7) Any person entitled to be heard at a hearing may address the Commissioner and–

(a) in the case of an appeal against a determination in penalty proceedings, the party on whom the penalty has been imposed may give evidence, call witnesses and put questions directly to any other person called as a witness;

(b) in all other cases, a person entitled to be heard may, with the leave of the Commissioner, give evidence, call witnesses and put questions directly to any other person called as a witness.