i'm not sure about this but you could try asking for a revision of the overlapping benefit decision that uses £81+ IB instead of the £15 IB he receives. the overlapping benefit regs 1979 define personal benefit as any benefit, pension or allowance, which is not a dependency benefit and includes JSA (C) but not JSA (IB), and which is PAYABLE to any person ( my emphasis)
The adjustment to IB because of occupational or other pensions is headed in Part V of the Incapacity Benefit Regs 1994 as "Reduction or Abatement of Incapacity Benefit..." etc. I would take this as provisions affecting the payability of IB rather than entitlement to IB. The Overlapping Benefit regs as far as I can understand them (which isn't very far!) seem concerned with payability not entitlement, and since IB of £15 only is in payment, I think he should continue to receive that, plus carer allowance reduced by £15 under the overlapping benefit regs.
jj
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