FOURTH SECTION

CASE OF HARRISON v. THE UNITED KINGDOM

(Application no. 10721/02)

JUDGMENT

STRASBOURG

17 July 2008

This judgment will become final in the circumstances set out in Article 44 § 2 of the Convention. It may be subject to editorial revision.

In the case of Harrison v. the United Kingdom,
The European Court of Human Rights (Fourth Section), sitting as a Chamber composed of:
and LawrenceEarly,Section Registrar,
Having deliberated in private on 24 June 2008,
Delivers the following judgment, which was adopted on that date:
PROCEDURE
1.  The case originated in an application (no. 10721/02) against the United Kingdom of Great Britain and Northern Ireland lodged with the Court under Article 34 of the Convention for the Protection of Human Rights and Fundamental Freedoms (“the Convention”) by a British national, Mr Nigel Harrison (“the applicant”), on 22 January 2002.
2.  The applicant was represented by Ms P. Glynn, a lawyer practising in London. The United Kingdom Government (“the Government”) were represented by their Agent, Mr C. Whomersley of the Foreign and Commonwealth Office, London.
3.  By a partial decision of 15 October 2002 the Court decided to adjourn the applicant’s complaint in relation to Widowed Mother’s Allowance and to declare inadmissible the remainder of the application.
4.  Subsequently, under the provisions of Article  §  of the Convention, the Chamber to which the case had been allocated decided to examine the merits of the application at the same time as its admissibility.
THE FACTS
I.  THE CIRCUMSTANCES OF THE CASE
5.  The applicant was born in 1951 and lives in Staffordshire.
6.  His wife died on 1 January 1996.
7.  On 5 May 1996 the applicant made a claim for Widow’s Bereavement Allowance (“WBA”) to the Inland Revenue. On 23 November 2001 he was informed that his claim could not be accepted because there was no basis in United Kingdom law allowing widowers to claim this benefit.
8.  The applicant did not appeal further as he considered or was advised that such a remedy would be bound to fail since no such benefit was payable to widowers under United Kingdom law.

II.  RELEVANT DOMESTIC LAW AND PRACTICE
9.  The relevant domestic law and practice are described in the Court’s judgment in the case of , nos. 63684/00, 63475/00, 63484/00 and 63468/00, judgment of 26 March 2007.
THE LAW
I.  ALLEGED VIOLATION OF ARTICLE 14 OF THE CONVENTION TAKEN IN CONJUNCTION WITH ARTICLE 1 OF PROTOCOL NO. 1
10.  The applicant complained that the United Kingdom authorities’ refusal to grant him WBA or equivalent constituted discrimination on grounds of sex contrary to Article 14 of the Convention taken in conjunction with Article 1 of Protocol No. 1.
Article 14 of the Convention provides:
“The enjoyment of the rights and freedoms set forth in this Convention shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status.”
Article 1 of Protocol No. 1 provides:
“1.  Every natural or legal person is entitled to the peaceful enjoyment of his possessions. No one shall be deprived of his possessions except in the public interest and subject to the conditions provided for by law and by the general principles of international law.
2.  The preceding provisions shall not, however, in any way impair the right of a State to enforce such laws as it deems necessary to control the use of property in accordance with the general interest or to secure the payment of taxes or other contributions or penalties.”
1. Admissibility
11.  The Court finds that the complaint is not manifestly ill-founded within the meaning of Article 35 § 3 of the Convention, or inadmissible on any other grounds. It must therefore be declared admissible.
2. Merits
12.  The Court has previously examined cases raising issues similar to those in the present case and found a violation of Article 14 of the Convention taken in conjunction with Article 1 of Protocol No. 1(, nos. 63684/00, 63475/00, 63484/00 and 63468/00, judgment of 26 March 2007, §§ 53-54).
13.  The Court has examined the present case and finds that the Government have not presented any facts or arguments which would lead to any different conclusion in this instance. Therefore the Court considers that the difference in treatment between men and women as regards entitlement to WBA, of which the applicant was a victim, was not based on any “objective and reasonable justification” (see Hobbs, cited above, § 53).
14.  There has accordingly been a violation of Article 14 of the Convention taken in conjunction with Article 1 of Protocol No. 1.
III.  APPLICATION OF ARTICLE 41 OF THE CONVENTION
15.  Article 41 of the Convention provides:
“If the Court finds that there has been a violation of the Convention or the Protocols thereto, and if the internal law of the High Contracting Party concerned allows only partial reparation to be made, the Court shall, if necessary, afford just satisfaction to the injured party.”
A.   Damage
16.  The applicant left it to the Court to grant any financial compensation considered equitable.
17.  The Government did not make any submissions on that point.
18.  Iits lead judgment regarding WBA the Court found no reason to remedy the inequality of treatment by “levelling up” and awarding the value of tax benefits which had been found to be unjustified. It accordingly made no award in respect of the pecuniary loss alleged to have been suffered (see , cited above, § 69). Moreover, the Court does not accept that the applicant was caused real and serious emotional damage as a result of being denied a tax allowance of the relatively low value of the WBA § 72).
19.  The Court finds no reason to depart from these findings and consequently no award can be made under this head.
B.  Costs and expenses
20.  The applicant also claimed GBP 852.70 in respect of costs and expenses, inclusive of value added tax (“VAT”).
21. The Government contested the claim and submitted that a reasonable sum to pay under this head would be EUR 400 plus VAT.
22.  The Court reiterates that only such costs and expenses as were actually and necessarily incurred in connection with the violation or violations found, and are reasonable as to quantum, are recoverable under Article 41 (see, for example,  [GC],no. 30943/96, § 105, ECHR 2003-VIII). On the basis of the information in its possession and taking into account that the issues concerning WBA were established in Hobbs (cited above) the Court awards the applicant EUR 600 for legal costs and expenses, in addition to any VAT that may be payable.
C.  Default interest
23.  The Court considers it appropriate that the default interest should be based on the marginal lending rate of the European Central Bank to which should be added three percentage points.
FOR THESE REASONS, THE COURT UNANIMOUSLY
1.  Decides to declare admissible the remainder of the application;

2. Holds that there has been a violation of Article 14 of the Convention taken in conjunction with Article 1 of Protocol No. 1 concerning the applicant’s non-entitlement to a Widow’s Bereavement Allowance;

3.   Holds
(a)  that the respondent State is to pay the applicant, within three months from the date on which the judgment becomes final in accordance with Article 44 § 2 of the Convention, the following amount to be converted into the national currency of the respondent State at the rate applicable at the date of settlement:
 (i)  EUR 600 (six hundred euros) in respect of costs and expenses;
(ii)  any tax that may be chargeable to the applicant on the above amount;
(b)  that from the expiry of the above-mentioned three months until settlement simple interest shall be payable on the above amount at a rate equal to the marginal lending rate of the European Central Bank during the default period plus three percentage points;

4.  Dismisses the remainder of the applicant’s claim for just satisfaction.
Done in English, and notified in writing on 17 July 2008, pursuant to Rule 77 §§ 2 and 3 of the Rules of Court.
	Lawrence Early	Lech Garlicki
	Registrar	President