S.I. No. 208/1993 - Social Welfare (Waiver of Interest and Penalties) Regulations, 1993.

S.I. No. 208 of 1993.

SOCIAL WELFARE (WAIVER OF INTEREST AND PENALTIES) REGULATIONS, 1993.

The Minister for Social Welfare in exercise of the powers conferred on him by section 3 of the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981 ) and sections 15 and 17F (as amended by the Social Welfare Act, 1988 (No. 7 of 1988)) of that Act, hereby makes the following Regulations:—

1 Citation.

1. These Regulations may be cited as the Social Welfare (Waiver of Interest and Penalties) Regulations, 1993.

2 Interpretation.

2. In these Regulations—

"arrears of employment contributions" means employment contributions which were due to be remitted to the Collector-General in respect of any period ended on or before the 5th day of April, 1991 (in accordance with the provisions or article 7 of the Principal Regulations and Part V of the Income Tax (Employments) Regulations, 1960 ( S.I. No. 28 of 1960 ) as applied to employment contributions) and which were not so remitted;

"arrears of self-employment contributions" means—

( a ) in the case of reckonable income, self-employment contributions which were due to be remitted to the Collector-General in respect of any period ended on or before the 5th day of April, 1991, in accordance with the provisions of section 17F (4) of the Principal Act, and

( b ) in the case of reckonable emoluments, self-employment contributions which were due to be remitted to the Collector-General in respect of any period ended on or before the 5th day of April, 1991, in accordance with the provisions of article 17 of the Regulations of 1988,

and which were not so remitted;

"the Principal Act" means the Social Welfare (Consolidation) Act, 1981 (No. 1 of 1981 );

"the Principal Regulations" means the Social Welfare (Collection of Employment Contributions by the Collector-General) Regulations, 1989 ( S.I. No. 298 of 1989 );

"the Regulations of 1988" means the Social Welfare (Miscellaneous Provisions for Self-Employed Contributors) Regulations, 1988 ( S.I. No. 62 of 1988 );

"relevant interest" means—

( a ) in the case of arrears of employment contributions, interest payable under article 13 of the Principal Regulations, and

( b ) in the case of arrears of self-employment contributions—

(i) interest payable under the provisions of section 17F (4) of the Principal Act, or

(ii) interest payable under article 23 of the Regulations of 1988.

3 Waiving of Interest and Penalties.

3. (1) This article shall apply to a person who—

( a ) has unpaid arrears of employment contributions or self-employment contributions on the 14th day of July, 1993,

( b ) remits such arrears on or before the 14th day of January, 1994, and

( c ) complies with the provisions of section 3 (3) of the Waiver of Certain Tax, Interest and Penalties Act, 1993 (No. 24 of 1993).

(2) In the case of a person to whom sub-article (1) of this article applies—

( a ) relevant interest which is unpaid at the date on which the arrears of employment contributions or self-employment contributions are remitted, shall be waived, and

( b ) proceedings shall not be initiated or continued for the recovery of any fine or penalty under the provisions of the Principal Act or the Principal Regulations in relation to the arrears of employment contributions or self-employment contributions.

4 Refund of Interest.

4. In the case of a person who remits arrears of employment contributions or self-employment contributions on or before the 14th day of January, 1994, any amount of relevant interest which he remits in respect of such arrears on or after the 26th day of May, 1993, shall be refunded to him.

5 ..

5. Articles 3 or 4 of these Regulations shall not apply to any relevant interest, fine or other penalty that—

( a ) in the case of a fine or other penalty, is imposed by a court under the Principal Act or Principal Regulations, or

( b ) in the case of relevant interest, is ordered by a court in any proceedings for the recovery of employment contributions of self-employment contributions or interest to be paid by a person.

GIVEN under the Official Seal of the Minister for Social Welfare this 16th day of July, 1993.

MICHAEL WOODS,

Minister for Social Welfare.

The Minister for Finance hereby consents to the foregoing Regulations.

GIVEN under the Official Seal of the Minister for Finance this 16th day of July, 1993.

BERTIE AHERN,

Minister for Finance.

EXPLANATORY NOTE.

These Regulations provide for the waiving of interest and penalties on arrears of PRSI in respect of any period ended on or before the 5th of April, 1991 which are paid to the Collector-General on or before the 14th day of January, 1994.

These provisions are similar to those contained in section 3 of The Waiver of Certain Tax, Interest and Penalties Act, 1993 , (No. 24 of 1993) which apply in the case of arrears of tax.