Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Return of Contributions) Regulations 2014

• Jurisdiction: Ireland
• Citation: IR SI 514/2014
• Year: 2014

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 18th November, 2014.

I, JOAN BURTON, Minister for Social Protection, in exercise of the powers conferred on me by sections 4 (adapted by the Social and Family Affairs (Alteration of Name of Department and Title of Minister) Order 2010 ( S.I. No. 186 of 2010 )) and 37 (amended by section 7 of the Social Welfare and Pensions (Miscellaneous Provisions) Act 2013 (No. 20 of 2013)) of the Social Welfare Consolidation Act 2005 (No. 26 of 2005), hereby make the following Regulations:

Citation and construction

1. (1) These Regulations may be cited as the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (No. 6) (Return of Contributions) Regulations 2014.

(2) These Regulations and the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2014 shall be construed together as one and may be cited together as the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 to 2014.

Interpretation

2. In these Regulations “Principal Regulations” means the Social Welfare (Consolidated Contributions and Insurability) Regulations 1996 ( S.I. No. 312 of 1996 ).

Definition for purposes of Principal Regulations

3. Article 3 of the Principal Regulations is amended by substituting the following definition for the definition of “reckonable income” (amended by article 4 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) Regulations 2012 ( S.I. No. 229 of 2012 )):

“‘reckonable income’—

(a) in relation to a voluntary contributor, means all income derived from any employment, including any trade, business, profession, office or vocation and such reckonable income shall include share-based remuneration realised, acquired or appropriated, as the case may be, on or after 1 January 2011, and

(b) in relation to a self-employed contributor, an optional contributor or, subject to Chapter 5B of Part 2 of the Act of 2005, a person to whom that Chapter of that Part applies, has the meaning assigned to it by section 2(1) of the Act of 2005;”.

Return of contributions — maintenance arrangements

4. The Principal Regulations are amended by substituting the following article for article 72B (amended by article 3 of the Social Welfare (Consolidated Contributions and Insurability) (Amendment) (Refunds) Regulations 2002 ( S.I. No. 268 of 2002 )):

“Return of contributions — maintenance arrangements

72B.(1) In this article maintenance means a payment made under or pursuant to a maintenance arrangement—

(a) within the meaning of section 1025 of the Act of 1997 relating to a marriage, where the maintenance arrangement is for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of the payment,

(b) within the meaning of section 1031J of the Act of 1997 relating to a civil partnership, where the maintenance arrangement is for the benefit of the other party to the civil partnership, unless section 1031K of that Act applies in respect of that payment, or

(c) within the meaning of section 1031Q of the Act of 1997 relating to a relationship between cohabitants, where the maintenance arrangement is for the benefit of the other cohabitant to the relationship.

(2) Subject to these Regulations, where in any contribution year—

(a) an employment contribution is paid by an employed contributor,

(b) a self-employment contribution is paid by a self-employed contributor,

(c) an...