The insurer appealed the Tribunal’s decision regarding the calculation of a self-employed person’s IRB where the person was self-employed for less than one year. The Tribunal allowed the claimant to use income earned from his previous employer, despite not being employed at the time of the accident and not being employed in the six months prior to the accident. The Court overturned the Tribunal’s decision, holding that the claimant was not permitted to use income earned through employment in calculating IRBs because he did not qualify for IRBs as an employed person. As a self-employed person at the time of the accident, the calculation of IRBs was limited to the calculation based on the last completed taxation year, as required by section 4(3). Due to the lack of evidence regarding the property calculation, the Court ordered a new hearing before the Tribunal, applying the proper section of the SABS.
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