[2023] UKUT 288 (AAC)

I therefore conclude that the decision of the First-tier Tribunal involves an error of law. I allow the Secretary of State’s appeal and set aside the decision of the Tribunal (Tribunals, Courts and Enforcement Act (TCEA) 2007, section 12(2)(a)). I also re-make the Tribunal’s decision (TCEA 2007, section 12(2)(b)(ii)). My decision is also as set out above.